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undergraduate thesis
Slovenski računovodstveni standardi
2015. urn:nbn:hr:198:078344
Kralj, Jasna
University of Applied Sciences RRiF

Cite this document

Kralj, J. (2015). Slovenski računovodstveni standardi (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:078344

Kralj, Jasna. "Slovenski računovodstveni standardi." Undergraduate thesis, University of Applied Sciences RRiF, 2015. https://urn.nsk.hr/urn:nbn:hr:198:078344

Kralj, Jasna. "Slovenski računovodstveni standardi." Undergraduate thesis, University of Applied Sciences RRiF, 2015. https://urn.nsk.hr/urn:nbn:hr:198:078344

Kralj, J. (2015). 'Slovenski računovodstveni standardi', Undergraduate thesis, University of Applied Sciences RRiF, accessed 25 November 2023, https://urn.nsk.hr/urn:nbn:hr:198:078344

Kralj J. Slovenski računovodstveni standardi [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2015 [cited 2023 November 25] Available at: https://urn.nsk.hr/urn:nbn:hr:198:078344

J. Kralj, "Slovenski računovodstveni standardi", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:198:078344

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Metadata
TitleSlovenski računovodstveni standardi
Title (english)Slovenian accounting standards
AuthorJasna Kralj
MentorTamara Cirkveni Filipović (mentor)
Committee memberNada Dremel (predsjednik povjerenstva)
Committee memberJasna Vuk (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2015-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:078344
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-07-21 13:08:33