{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-BMLZBFYK/fb98-7d2fa-9-2fc7f6-0da900a40597498e/PDF","dcterms:extent":"350 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-BMLZBFYK/99c860aa-820f-49b9-9ef7-0f0f27a75d4d/TEXT","dcterms:extent":"48 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-BMLZBFYK","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2015","dc:creator":"Kocbek, Marijan","dc:format":[{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:41"},{"@xml:lang":"sl","#text":"str. 500-515"}],"dc:identifier":["ISSN:0353-6521","COBISSID:14400337","URN:URN:NBN:SI:doc-BMLZBFYK"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"bilance"},{"@xml:lang":"sl","#text":"finančno poslovanje"},{"@xml:lang":"sl","#text":"gospodarske družbe"},{"@xml:lang":"sl","#text":"računovodstvo"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Spremenjeno bilančno - računovodsko pravo po noveli ZGD-1I|"},"dc:description":[{"@xml:lang":"sl","#text":"The author discusses the proposed changes to the balance law with the new amendment to the Slovenian Companies Act (ZGD-1I), with which Slovenia shall transpose the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 into its national legislation. The changes in the field of accounting represent a major part of the proposed amendment ZGD-1I. Same as before, the ZGD-1 only governs fundamental balance law questions by laying down fundamental rules regarding the drawing up of the annual report and the individual financial statements, while leaving the detailed rules to the regulation of the Slovenian Accounting Standards (SRS). The author specifically emphasizes the increased usage and importance of the International Financial Reporting Standards. In terms of balance law, the most notable changes are related to the question of valuation of items in the financial statements, where emphasis is on valuation on the principle of historical cost, while also allowing for two alternative valuation methods, measurement at revalued amounts and measurement at fair value. The new rules regarding the drawing up of the supplement to the financial statements, where the number of disclosures required in the annual reports of large and medium-sized companies is increasing, will be of particular practical importance, as well as the benefits of simplifications applicable to small and especially micro-companies"},{"@xml:lang":"sl","#text":"Avtor obravnava predlog spremembe bilančnega prava z novelo ZGD-1I, s katero naj bi Slovenija implementirala novo združeno računovodsko direktivo EU št. 2013/34/EU z dne 26. junija 2013. Prav spremembe s področja računovodenja so bistveni del novele ZGD-1I. Kljub temu pa bodo v zakonu, enako kot doslej, urejena le temeljna vprašanja s področja bilančnega prava, torej osnovna računovodska pravila glede izdelave letnega poročila in posameznih računovodskih izkazov, podrobnejša pravila pa so prepuščena urejanju v Slovenskih računovodskih standardih (SRS). Avtor posebej opozarja na novosti glede razširjene uporabe Mednarodnih računovodskih standardov (MRS). Z vidika bilančnega prava pa so najpomembnejše novosti povezane z vprašanjem vrednotenja postavk v računovodskih izkazih, pri čemer se posebej poudarja načelo vrednotenja izvirne vrednosti, dopuščeni pa sta dve nadomestni metodi, to je vrednotenje po revalorizacijskih zneskih ter vrednotenje po pošteni vrednosti. Avtor opozarja na nekatere terminološke nejasnosti v zvezi s členitvijo bilance stanja, saj zakonodajalec nedomišljeno predlaga terminološko spremembo glede uporabe pojma rezerve iz dobička, ker pri členitvi bilance stanja opredeljuje samo rezerve, ne pa rezerv iz dobička. Za poslovno prakso bodo pomembne tudi novosti, povezane z izdelavo prilog s pojasnili, s katerimi se povečuje število razkritij, ki so potrebna pri letnih poročilih velikih in srednjih družb, pomembne pa so tudi možnosti poenostavitev, ki jih zakon prinaša za majhne družbe in predvsem za mikro družbe"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-BMLZBFYK","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-BMLZBFYK"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-BMLZBFYK/fb98-7d2fa-9-2fc7f6-0da900a40597498e/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-BMLZBFYK/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-BMLZBFYK"}}}}