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Gospodarske družbe oziroma poslovni subjekti, ki opravljajo pridobitno dejavnost, morajo zaradi javne objave Agenciji Republike Slovenije za javnopravne evidence vsako leto oddati letno poročilo. Za slovenske gospodarske družbe je temeljni pravni vir za izdelavo letnih poročil Zakon o gospodarskih družbah (ZGD-1). V diplomskem delu sem raziskovala, kakšna je odgovornost poslovodstva in revizorjev za resničnost in poštenost podatkov v letnih poročilih gospodarskih družb. Želela sem predstaviti zakonske podlage za pripravo letnih poročil gospodarskih družb, obvezo razkritja podatkov v letnih poročilih, zakonske določbe in načela, ki zavezujejo poslovodstvo in revizorje pri prikazu resničnih in poštenih podatkov v letnih poročilih, ter politiko predpisanih kazni za nezakonito delovanje poslovodstva in revizorjev v zvezi z resnično in pošteno predstavitvijo premoženjsko-finančnega položaja gospodarske družbe in poslovnega izida v letnih poročilih. Na začetku sem razložila, kaj je letno poročilo in kakšna sta postopek ter zakonska podlaga pri njegovi izdelavi. Podrobneje sem predstavila tudi ZGD 1, Slovenske računovodske standarde, Mednarodne standarde računovodskega poročanja, Zakon o revidiranju in Zakon o računovodstvu. Predstavila sem, kdo so uporabniki letnih poročil in kakšna je pomembnost informacij v letnih poročilih, ki so obvezni deli letnega poročila, ter katera so obvezna razkritja ter značilnosti izkazov. Raziskala sem tudi, kako je z revizijo računovodskih izkazov. Poslovodstvo in revizorji morajo dobro poznati zakonske določbe, saj kršitve zakonskih določb povzročajo uporabo primernih sankcij. Napake so lahko zavedne ali nezavedne. Vsa letna poročila mora pregledati revizor. Zato sem nadalje ugotavljala, kakšne so dolžnosti in naloge poslovodstva in revizorjev v zvezi z izkazi v letnih poročilih. Preverila sem tudi, kako je z napačnimi navedbami dejstev v letnih poročilih in kaj se zgodi, če poslovodstvo zagreši prevaro. Business corporations or business subjects, who are carrying out profitable activities, are due to the public publication, obligated to turn in an annual report to the Agency of the Republic of Slovenia for Public Legal Records. The Companies Act (CA-1) is a fundamental legal source in order for Slovenian economic companies to make annual reports. In my diploma I researched the responsibility of management and reviewers for the accuracy and honesty of economic companies` annual reports. I aimed to show the legal foundations for the preparation of economic companies` annual reports, the obligation to disclose the information in annual reports, the legal provisions and principles, that bind the management and reviewers to present accurate and honest data in annual reports, and the policy of set penalties of managements` and reviewers` illegal operations in connection with the accurate and honest presentation of the asset-financial position of the business subject and the business outcome in the annual reports. I explained in the beginning what an annual report is and what the procedure and legal foundation are in its making. In detail I also present the CA-1, the Slovenian accounting standards, International standards of financial reporting and the Law on accounting and auditing. I have presented who the users of annual reports and the importance of data in the annual reports that are a required part of annual reports as well as the obligated disclosures and distinctive accounts. I have also researched the review of accounts. The management and reviewers are obligated to thoroughly understand legal provisions, because the violations of the provision leads to the enforcement of suitable punishments. Mistakes can be knowing or unknowing. All annual reports must be checked by a reviewer. That is why I have further investigated, the duties and tasks of management and reviewers in connection with accounts in annual reports. I have also checked the consequences of falsely stated facts in annual reports and what happens, if the management commits a fraud. |
