URN_NBN_SI_DOC-4HKWZCPX

1 4/18 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Dr. Stanko Čokelc in Vesna Štager, mag. manag. DOJEMANJE KAKOVOSTI REVIZIJSKIH STORITEV V SLOVENIJI 4 Perceiving the quality of audit services in Slovenia Dušan Hartman in Anita Pavlin MSRP 16 – NAJEMI IN SPREMEMBE UVODA V SRS, SPREMEMBE SRS 1, SRS 2 IN SRS 6 ZARADI NAJEMOV 31 IFRS 16 – Leases and changes of Introduction to SAS, changes of SAS 1, SAS 2 and SAS 6 due to changes in leases Mag. Robert Horvat RAČUNOVODENJE POPUSTOV PO NOVEM MSRP 15 (1. del) 45 Accounting for discounts and price concessions using new MSRP 15 (1st part) Mag. Mitja Skitek REVIZORJEVO POROČANJE V SKLADU S PRENOVLJENIMI MEDNARODNIMI STANDARDI REVIDIRANJA 69 Auditor’s reporting according to the revised International Standards on Auditing