ANALYSIS OF CONSOLIDATED ACCOUNTING STATEMENTS OF THE GROUP PERUTNINA PTUJ, JOINT-STOCK COMPANY
| Autor: | Vogrinec, Martina |
|---|---|
| Přispěvatelé: | Kokotec-Novak, Majda |
| Jazyk: | slovinština |
| Rok vydání: | 2009 |
| Předmět: |
metode
Sedma smernica Sveta Evropske zveze consolidated accounts Companies Act consolidated annual report Slovenski računovodski standardi Skupina Perutnina Ptuj methods odvisno podjetje Zakon o gospodarskih družbah Slovenian Accounting Standards group skupina procedures konsolidacija [KLJUČNE BESEDE] udc:657.3 konsolidirani računovodski izkazi konsolidirano letno poročilo theories The 7th guideline of European Association consolidation [KEY WORDS] obvladujoče podjetje postopki teorije controlling undertaking Perutnina Ptuj Group affiliated undertaking |
| Zdroj: | Skorba |
| Popis: | Konsolidiranje je proces združevanja posameznih računovodskih postavk, ki so sestavina posameznih računovodskih izkazov različnih podjetij, ki so vključena v skupino podjetij in so zato vključena v KRI. Področje konsolidiranja urejajo in obravnavajo posamezni zakoni, standardi in smernice. V diplomski nalogi prikazujemo področja, ki jih obravnavajo in določajo Zakon o gospodarskih družbah, Slovenski računovodski standardi in od vstopa Slovenije v Evropsko unijo tudi 7. smernica Evropske zveze. Kadar pa so v skupino vključena mednarodna podjetja, pa tudi Mednarodne računovodske standarde in Mednarodne standarde računovodskega poročanja. Temeljni namen diplomske naloge je bil proučiti različne metode konsolidiranja in posamezne korake pri sestavljanju konsolidiranih računovodskih izkazih ter podrobneje analizirati konsolidirane računovodske izkaze Skupine Perutnine Ptuj d.d. v obdobju 2004 - 2006. S tem smo prišli do zaključka, da proces konsolidiranja zahteva znanje o podjetjih v skupini, kdaj sestavljati konsolidirane računovodske izkaze in kdaj ne, katera poročila so poleg konsolidirane bilance stanja, konsolidiranega izkaza finančnega in poslovnega izida, še potrebna. Katerih metod vrednotenja se obvladujoče podjetje lahko poslužuje ter kdaj vključiti odvisno podjetje v konsolidirane računovodske izkaze. Za vsa vprašanja, ki se ob tem pojavljajo, najdemo odgovore v zakonskih in strokovnih podlagah, ki veljajo v neki državi. Consolidation is a process of pooling individual accountancy items that are constituent parts of individual financial statements of various companies, included into groups of companies and as such a part of consolidated accounts. The area of consolidation is managed and handled by individual laws, standards and guidelines. This thesis discusses areas, managed and defined by Companies Act of the Republic of Slovenia, Slovenian Accounting Standards and from joining of Slovenia into EU onwards also the 7th guideline of European Association. If the group includes international companies, International Accounting standards and International Financial Reporting Standards are also taken into consideration. The aim of this thesis is to study different methods of consolidation and individual steps when drawing up consolidated accounts, as well as analyze consolidated accounts of the Perutnina Ptuj d.d. Group during the years 2004 and 2006 in a more detailed manner. We have come to a conclusion that the process of consolidation demands a knowledge about the companies in a group, when to draw up consolidated accounts and which other reports are needed for such a process besides consolidated balance sheet and consolidated profit and loss account, as well as the evaluation techniques, available to a controlling undertaking and when to include the affiliated undertaking into the consolidated accounts. Answers to all the questions that arise during this process can be found in legislation and expert groundwork of a certain country. |
| Databáze: | OpenAIRE |
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