| Title | Slovenski računovodstveni standardi |
| Author | Jasna Kralj |
| Mentor(s) | Tamara Cirkveni Filipović (thesis advisor)
|
| Abstract | Područje računovodstva u Sloveniji uređeno je zakonima i pravilnicima. Računovodstvenu regulativu u Sloveniji čine Zakon o trgovačkim društvima, Zakon o računovodstvu (za državna poduzeća), Slovenski računovodstveni standardi (dalje: SRS) i Međunarodni standardi financijskog izvještavanja (dalje: MSFI).
Slovenski računovodstveni standardi pravila su profesionalnog ponašanja na području računovodstva. Donosi ih Slovenski institut za reviziju. Namijenjeni su, prije svega, malim i srednje velikim društvima.
Od 01.01. 2006. godine primjenjuju se slovenski računovodstveni standardi 2006 (dalje: SRS 2006). SRS-evi 2006 temelje na domaćoj računovodstvenoj teoriji i međunarodnim zahtjevima i to osobito na odrednicama MSFI-a i na IV. I VII. direktivi Europske unije. Kao rezultat domaćeg strukovnog istraživanja, navedeni slovenski standardi cjelovito uređuju sustav vođenja računovodstva, jer sadrže strukovna pravila kakva se zapravo u MSFI-u ne mogu naći, kao na primjer: knjigovodstvene isprave, poslovne knjige, izrada računovodstvenih proračuna i računovodstvene proračune, računovodstveno planiranje, nadziranje i drugo. |
| Keywords | accounting standards directives of the Eurepean union balance sheet profit and loss account revenues expenditures assets liabilities capital |
| Parallel title (English) | Slovenian accounting standards |
| Committee Members | Nada Dremel (committee chairperson)
Jasna Vuk (committee member)
|
| Granter | RRiF College of Financial Management |
| Place | Zagreb |
| State | Croatia |
| Scientific field, discipline, subdiscipline | SOCIAL SCIENCES
Economics
Accounting
|
| Study programme type | professional |
| Study level | undergraduate |
| Study programme | Accounting and Finance |
| Academic title abbreviation | bacc. oec |
| Genre | undergraduate thesis |
| Language | Croatian |
| Defense date | 2015-12-14 |
| Parallel abstract (English) | The accounting field in Slovenia is determined by the laws and regulations. Accounting regulations in Slovenia consists of the Companies Act, the Accounting Act (for state enterprises), Slovenian Accounting Standards (hereinafter: SAS) and International Financial Reporting Standards (hereinafter: IFRS).
Slovenian Accounting Standards are rules of professional conduct in the field of accounting. It brings them Slovenian Institute of Auditors. Intended primarily for small and medium-sized companies.
From 01.01. 2006 applies Slovenian Accounting Standards 2006 (hereinafter: SAS-2006) based on national accounting theory and the international requirements and in particular the provisions of MSFI and the IV. and VII. Directive of the European Union. As a result of the domestic professional research, SAS completely regulate the system of accounting, because they contain professional rules, which cannot be found in the IFRS, such as: bookkeeping documents, business books, making accounting budget and accounting calculations, accounting planning, monitoring and more. |
| Parallel keywords (Croatian) | računovodstveni standardi direktive Europske unije bilanca račun dobiti i gubitka prihodi rashodi imovina obveze kapital |
| Resource type | text |
| Access condition | Access restricted to students and staff of home institution |
| Terms of use |  |
| URN:NBN | https://urn.nsk.hr/urn:nbn:hr:198:078344 |
