Posebnosti računovodstva v kmetijstvu

Bobovnik, Sandra

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Title:	Posebnosti računovodstva v kmetijstvu
Authors:	ID Bobovnik, Sandra (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Bobovnik_Sandra_2026.pdf (1,12 MB) MD5: 0270C2079C245F9CB921776318223D42
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava problematiko računovodske obravnave bioloških sredstev in kmetijskih pridelkov v kmetijski dejavnosti, kjer narava teh sredstev (rastline, živali in trajni nasadi) predstavlja poseben izziv zaradi njihove cikličnosti in razlik v primerjavi z drugimi gospodarskimi panogami. Raziskava se osredotoča na vidike pripoznavanja, merjenja in izkazovanja bioloških sredstev in kmetijskih pridelkov v skladu z zahtevami Mednarodnih standardov računovodskega poročanja (MSRP), zlasti MRS 41 – Kmetijstvo, ter Slovenskih računovodskih standardov (SRS). Namen diplomskega dela je preveriti usklajenost obeh računovodskih okvirjev ter predstaviti njihove podobnosti in razlike pri računovodski obravnavi bioloških sredstev in kmetijskih pridelkov. Posebna pozornost je namenjena tudi izzivom, ki se pojavljajo v kmetijskem računovodstvu zaradi posebnosti kmetijske dejavnosti in različnih načinov vrednotenja ter računovodskega izkazovanja. Diplomsko delo poudarja pomen dosledne uporabe računovodskih standardov za zagotavljanje preglednega, primerljivega in zanesljivega računovodskega poročanja ter prispeva k boljšemu razumevanju računovodske obravnave bioloških sredstev in kmetijskih pridelkov v slovenskem računovodskem okolju.
Keywords:	Kmetijstvo, biološka sredstva, MRS, SRS, računovodstvo, knjigovodstvo
Place of publishing:	Maribor
Publisher:	S. Bobovnik]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98604
UDC:	657.1:338.43
COBISS.SI-ID:	288785923
Publication date in DKUM:	25.08.2026
Views:	157
Downloads:	19
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:	23.06.2026

Secondary language

Language:	English
Title:	Specifics of accounting in agriculture
Abstract:	This thesis addresses the accounting treatment of biological assets and agricultural produce in agricultural activities, where the nature of these assets (plants, animals and perennial plantations) presents specific challenges due to their cyclical characteristics and differences compared to other economic sectors. The study focuses on the recognition, measurement and presentation of biological assets and agricultural produce in accordance with the requirements of International Financial Reporting Standards (IFRS), particularly IAS 41 – Agriculture, and the Slovenian Accounting Standards (SAS). The purpose of the thesis is to examine the consistency between these two accounting frameworks and to present their similarities and differences in the accounting treatment of biological assets and agricultural produce. Particular attention is given to the challenges arising in agricultural accounting as a result of the specific characteristics of agricultural activities and the different approaches to the valuation and accounting presentation of biological assets and agricultural produce. The thesis emphasizes the importance of the consistent application of accounting standards in ensuring transparent, comparable, and reliable financial reporting and contributes to a better understanding of the accounting treatment of biological assets and agricultural produce within the slovenian accounting environment.
Keywords:	Agriculture, biological assets, IFRS, SAS, accounting, bookkeeping

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