Rezervacije in časovne razmejitve s primeri

Medved, Barbara

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Title:	Rezervacije in časovne razmejitve s primeri
Authors:	ID Medved, Barbara (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Medved_Barbara_2019.pdf (1,19 MB) MD5: B41231B82BF9F429029834FF5E39D6F7 PID: 20.500.12556/dkum/25240ea2-8550-490b-a7e8-a9a5b555bc98
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu smo predstavili rezervacije in časovne razmejitve, ki so predvidene in dovoljene v skladu z računovodskimi standardi. Ker evidentiranje, pripoznanje, razvrščanje in odprava teh postavk pomembno vpliva tudi na druge postavke računovodskih izkazov, je zato pravilno obravnavanje teh postavk bilance stanja bistvenega pomena pri medletnem evidentiranju poslovnih dogodkov kakor tudi ob zaključku poslovnega leta, ko organizacija sestavlja računovodske izkaze. Pravilno obravnavanje rezervacij in časovnih razmejitev je pomembno za računovodske izkaze družb, saj se na podlagi le – teh odločajo tako notranji kot zunanji uporabniki računovodskih izkazov za nadaljnje usmeritve v prihodnosti. Evidentiranje rezervacij in časovnih razmejitev vpliva na poslovni izid organizacije in ima s tem pomemben vpliv na davek od dohodka pravnih oseb. Gospodarska organizacija lahko na takšen način prikrije pravilni rezultat poslovanja, tako pa zavaja vse uporabnike računovodskih izkazov glede resničnosti in poštenosti računovodskih izkazov. V praktičnem delu diplomske naloge smo predstavili vse primere rezervacij ter aktivnih in pasivnih časovnih razmejitev, ki so v skladu s Slovenskimi računovodskimi standardi (2016), predvidene in dovoljene. Na podlagi definicij posameznih rezervacij in časovnih razmejitev, smo nato s praktičnimi in računskimi primeri pojasnili in razložili vpliv teh postavk na evidentiranju v poslovnih knjigah organizacije.
Keywords:	rezervacije, aktivne časovne razmejitve, pasivne časovne razmejitve, Slovenski računovodski standardi, računovodski izkazi, notranji in zunanji uporabniki računovodskih izkazov.
Place of publishing:	Maribor
Publisher:	[B. Medved]
Year of publishing:	2019
PID:	20.500.12556/DKUM-73633
UDC:	657
COBISS.SI-ID:	13353244
NUK URN:	URN:SI:UM:DK:0HFE6UBX
Publication date in DKUM:	16.07.2019
Views:	2158
Downloads:	494
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	27.05.2019

Secondary language

Language:	English
Title:	Provisions, accruals and deferrals with practical examples
Abstract:	In the diploma paper we will deal with provisions and accruals and deferrals, which are estimated and allowed in line with the accounting standards. Keeping a record, recognizing, sorting and eliminating of these positions has a strong influence on other positions of accounting statements. Handling of these statements is therefore of great importance when keeping a record of regular and annual bookkeeping, when an organization issues accounting records. The right handling of provisions, accruals and deferrals is important for accounting records of companies. They represent a basis on which internal and external users of accounting records decide on future actions. Keeping a record of provisions, accruals and deferrals has an influence on operating result in business year. Because of this it affects the accounting record of the business outcome and the income tax of legal persons. An economic organization can use this to cover the actual business performance results and mislead all the accounting results users. In the practical part of diploma paper, we will present all the examples of provisions, accruals and deferrals which are estimated and allowed in line with Slovenian accounting standards (2016). Based on definitions of individual provisions, accruals and deferrals we will then use practical and accounting examples to explain the influence of these statements on keeping records in the company business books.
Keywords:	provisions, active accruals and deferrals, passive accruals and deferrals, Slovene accounting standards, accounting records, internal and external users of accounting records

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