Analiza poročanja o odsekih v letnih poročilih velikih slovenskih podjetij

Hristova, Nikolinka

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Analiza poročanja o odsekih v letnih poročilih velikih slovenskih podjetij
Authors:	ID Hristova, Nikolinka (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	MAG_Hristova_Nikolinka_2024.pdf (8,33 MB) MD5: C00BD906D334AD3D937BD32544F0FE0D
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Mednarodni standard računovodskega poročanja 8 (MSRP 8) – Poročanje o odsekih obravnava poročanje v računovodskih poročilih podjetja o posameznih odsekih poslovanja podjetja. Ta razkritja omogočajo boljše razumevanje, kako posamezni deli podjetja prispevajo k finančni uspešnosti in katera tveganja ali priložnosti obstajajo znotraj vsakega odseka podjetja. Poročanje o odsekih je tako ključno za vodstvene odločitve, strateško planiranje ter zagotavljanje preglednosti in jasnosti računovodskih informacij za zunanje deležnike, kot so vlagatelji, analitiki in regulatorji. Na področju Slovenije smo izvedli raziskavo o razkrivanju informacij o odsekih v skladu z MSRP 8. Raziskava se je osredotočila na kotirajoča podjetja na Ljubljanski borzi, finančne institucije in druga izbrana velika slovenska podjetja, vse za leti 2021 in 2022. Namen raziskave je bil ugotoviti prakso razkrivanja informacij o odsekih glede na MSRP 8. Izsledki raziskave kažejo, da je več poročanja o odsekih zaznano le pri kotirajočih podjetjih v Sloveniji. Kotirajoča podjetja so sicer skladno z MSRP 8 zavezana k razkrivanju informacij o odsekih, za razliko od finančnih institucij in drugih največjih slovenskih podjetij, kjer prostovoljno razkrivanje informacij o odsekih ni razširjeno. Nadalje, stopnje razkrivanja informacij o odsekih v skladu s posameznimi zahtevami iz MSRP 8 so nizke v vseh proučevanih podvzorcih. V proučevanih podvzorcih je ugotovljeno, da razkritja po MSRP 8, ki so vezana na splošne informacije, prikaz izkaza poslovnega izida, sredstev, obveznosti, prihodkov od zunanjih odjemalcev in informacije o geografskih območjih, dosegajo višjo razkritost od srednje vrednosti poročevalskih zahtev (polovice razkritij, 9 od 18). Medtem ko druga razkritja po MSRP 8, ki so povezana z dodatnimi meritvami, vključenimi v poslovni izid, ne dosegajo srednje vrednosti poročevalskih zahtev (polovice razkritij, 9 od 18). Nekatere informacije o odsekih, ki bi naj bile razkrite, pa v vseh proučevanih podvzorcih pri podjetjih niso bile razkrite. Proučili smo tudi vpliv različnih možnih dejavnikov (velikost podjetja, poslovni rezultat, pripadnost skupini, zadolženost, dobičkonosnost in izvedba revizije s strani ene izmed 'Big 4' revizijskih podjetij) na razkrivanje informacij o odsekih pri kotirajočih podjetjih. Rezultati regresijske analize ne pokažejo povezave med neodvisnimi spremenljivkami in razkrivanjem informacij o odsekih. Proučevani dejavniki zato ne vplivajo (pomembno) na razkrivanje informacij o odsekih v skladu z MSRP 8. Tako ni od teh dejavnikov odvisno, ali proučevana podjetja poročajo o odsekih v skladu z zahtevami MSRP 8 bodisi v celoti bodisi delno bodisi pa ne razkrivajo informacij o odsekih. Za boljše razumevanje ter poznavanje prakse razkrivanja informacij o odsekih pa bi bilo koristno izvesti nadaljnje raziskave na področju, in sicer na čim večjem vzorcu podatkov poročajočih podjetij iz Slovenije, pa tudi pri pripravljalcih razkritij o odsekih in drugih uporabnikih razkritij o odsekih.
Keywords:	Mednarodni računovodski standardi poročanja (MSRP), MSRP 8 – Poslovni odseki, letno poročilo, poročanje o odsekih, računovodska razkritja, Slovenija
Place of publishing:	Maribor
Publisher:	N. Hristova
Year of publishing:	2024
PID:	20.500.12556/DKUM-89556-65e24b7c-2cc2-7c23-e25e-6146c77104b4
UDC:	657.375
COBISS.SI-ID:	206839555
Publication date in DKUM:	09.09.2024
Views:	263
Downloads:	136
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:	CC BY-NC-SA 4.0, Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-sa/4.0/
Description:	A Creative Commons license that bans commercial use and requires the user to release any modified works under this license.
Licensing start date:	20.07.2024

Secondary language

Language:	English
Title:	Analysis of segment reporting in annual reports of large slovenian entities
Abstract:	International Financial Reporting Standard 8 (IFRS 8) - Operating Segments deals with entities' financial reporting in their accounting reports by operating segments. These disclosures provide a better understanding of how each part of the entity contributes to financial performance and what risks or opportunities exist within each segment. Segment reporting is essential for management decisions, strategic planning, and ensuring transparency and clarity of financial information for external stakeholders, such as investors, analysts, and regulators. For Slovenia, we performed research on segment disclosures in accordance with IFRS 8. The research focused on listed entities on the Ljubljana Stock Exchange, financial institutions and other large Slovenian entities, all for years 2021 and 2022. The research aimed to determine how accurately and comprehensively these entities comply with the requirements of IFRS 8. Research findings show that more reporting on segments is only observed among publicly listed entities on the Ljubljana Stock Exchange. For publicly listed entities, segment reporting disclosures are mandatory in accordance with IFRS 8. For financial institutions and other large Slovenian entities, segment reporting disclosures are optional and are not usually present. Furthermore, the levels of segment information disclosure in accordance with the requirements of IFRS 8 are low in all studied sub-samples. In the studied sub-samples, it is established that the disclosures according to IFRS 8, which are related to general information, the presentation of the profit and loss statement, assets, liabilities, revenues from external customers and information on geographical areas, achieve a higher disclosure than the median value of the reporting requirements (half of the requirements, 9 out of 18). Other disclosures under IFRS 8, which are related to additional measurements included in profit or loss, do not meet the median value of the reporting requirements (half of the requirements, 9 out of 18). However, some information about segments that should be disclosed was not disclosed in all studied sub-samples. We also studied the effect of various possible factors (entity size, operating result, group affiliation, indebtedness, profitability and auditing done by one of the 'Big 4' audit firms) on the segment disclosures by publicly listed entities. The regression analysis results show no relationship between the independent variables and segment reporting. The studied factors, therefore, do not affect (significantly) the disclosure of segment information in accordance with IFRS 8. Thus, it is independent of these factors whether the studied entities report segments in accordance with the requirements of IFRS 8, either fully or partially, or do not report on segments. For a better understanding and knowledge of the practice of segment reporting, it would be useful to carry out further research in the field, namely on the largest possible data sample of reporting entities from Slovenia, as well as among the preparers of segment disclosures and other users of segment disclosures.
Keywords:	International financial reporting standards (IFRS), IFRS 8 – Segment reporting, annual report, segment reporting, accounting disclosures, Slovenia

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back