Prenovljeno bilančno pravo v ZGD-1 in posledice za spremembe v računovodskem pravu

slovenian

2015

volume 41, issue 6/7

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

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 SAS.

19.01.2017