362 KB47 KB201320252015Odar, Marjanletnik:41številka:6/7str. 1091-1106ISSN:0353-6521COBISSID:14630225URN:URN:NBN:SI:doc-R6DXE2FOslIUS SOFTWAREPodjetje in delofinančno pravoračunovodstvostandardiPrenovljeno bilančno pravo v ZGD-1 in posledice za spremembe v računovodskem pravu|The new Accounting Directive that has replaced the old Fourth and Seventh Accounting Directives will significantly contribute to the harmonisation of the rules for the preparation of financial statements and reporting in the EU, as it uniformly establishes the size criteria of undertakings and balance sheet total thresholds to which the same rules basically apply. The Directive also allows that the member states determine the accounting rules by substantially reducing the requirements for accounting, reporting and publication of the reports in their national legislations based on different options offered by the Directive mostly to micro and small-sized undertakings. Chapter 8 of the Slovenian Companies Act was amended on this basis. Consequently, Slovenian Accounting Standards (SAS) 2016 that have been recently released for public consultation will precisely determine the accounting rules. SAS 2016 will substantially contribute to the simplification of accounting, ranging from the valuation of items in the financial statements, as the valuation is based on the historical cost principle and on fair value, but only for some categories, to the harmonisation of valuation, measurement and reporting for almost all organisations that keep their financial records in accordance with SASNova računovodska direktiva, ki je nadomestila že zelo zastareli 4. in 7 direktivo, bo pomembno pripomogla k poenotenju pravil za sestavljanje računovodskih izkazov in poročanje v EU, saj enotno določa velikostne razrede družb in bilančne sheme, za katere v osnovi veljajo enaka pravila. Direktiva omogoča, da države članice na podlagi različnih možnosti, ki jih daje predvsem za mikro in male družbe, v nacionalni zakonodaji pravila računovodenja določijo tako, da zmanjšajo zahteve glede računovodenja, poročanja in javne objave poročil. Na tej podlagi je bilo spremenjeno osmo poglavje ZGD-1. Pravila računovodenja bodo natančneje določali SRS 2016, ki so v javni razpravi. SRS 2016 bodo prispevali k poenostavitvi računovodenja, od vrednotenja postavk v računovodskih izkazih, ker vrednotenje temelji na načelu izvirne vrednosti in le za nekatere kategorije na pošteni vrednosti, do poenotenja vrednotenja, merjenja in poročanja skoraj za vse organizacije, ki se ravnajo po SRSTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia