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Title:Direktiva 2014/56/EU o obveznih revizijah za letne in konsolidirane računovodske izkaze ter njen vpliv na spremembe in dopolnitve Zakona o gospodarskih družbah - 1
Authors:ID Udovič, Lara (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf UN_Udovic_Lara_2016.pdf (314,54 KB)
MD5: DB094500DC1EE9AAA5AD08DF293F3A0D
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Velika gospodarska kriza prejšnjega desetletja je bila vzrok marsikatere raziskave razlogov, vzrokov in tudi rešitev za njeno rešitev. Poglobljen vpogled v funkcionalnost zakonodaje finančnih trgov EU je razkril veliko manevrskega prostora za izboljšave. Med ukrepi za stabilizacijo se je z Direktivo 2014/56/EU in Uredbo (EU) št. 537/2014 oblikovala reforma področja revidiranja v EU. V diplomskem seminarju sem preučila cilje Direktive 2014/56/EU v primerjavi z razveljavljeno Direktivo 2006/43/ES in njeno implementacijo v nacionalno zakonodajo Republike Slovenije. Za namen primerjave različnih načinov implementacije in vzrokov za to, sem preverila tudi spremembe nacionalne zakonodaje države Nemčije.
Keywords:Direktiva 2014/56/EU, revizijska reforma, revizijski trg, zakoniti revizor, revizijska komisija, ZGD – 1
Place of publishing:Maribor
Publisher:[L. Udovič]
Year of publishing:2016
PID:20.500.12556/DKUM-62900 New window
UDC:347.7
COBISS.SI-ID:12589852 New window
NUK URN:URN:SI:UM:DK:1BTPPZTR
Publication date in DKUM:17.11.2016
Views:1642
Downloads:185
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:Directive 2014/56/EU on statutory audits of annual accounts and consolidated accounts and its impact on changes and amendments of the Companies Act – 1 (ZGD-1)
Abstract:The great economic crisis of the last decade has been the cause of many research reasons, causes and solutions to the problem. An in-depth insight into the functionality of the laws of EU financial markets has revealed a lot of room for improvement. Among the measures to stabilize, the Directive 2014/56/EU and Regulation (EU) No. 537/2014 helped establish the reform of auditing in the EU. In the diploma seminar, I examine the objectives of Directive 2014/56/EU in comparison to the repealed Directive 2006/43/EC and its implementation into national legislation of the Republic of Slovenia. For the purpose of comparing different methods of implementation and reasons for this, I examined the changes to national legislation of Germany.
Keywords:Directive 2014/56/EU, audit reform, the audit market, the statutory auditor, the audit committee, Companies Act - 1


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