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1 2/15 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Mihael Kranjc PRAVILA PRIPOZNAVANJA PRIHODKOV V POVEZAVI Z DAVČNIMI UTAJAMI IN RAČUNOVODSKIMI PREVARAMI 5 Revenue recognition in relation to tax evasion and fraudulent accounting reporting Dr. Barbara Mörec IZKAZ DENARNIH TOKOV – NE JEMLJITE PRIKAZANEGA DENARNEGA TOKA KOT NEKAJ SAMOUMEVNEGA 20 Cash Flow Statement – never take disclosed cash flows for granted Dr. Aleš Novak SPREMEMBE V ZVEZI S PRIPOZNAVANJEM PRIHODKOV V MEDNARODNIH STANDARDIH RAČUNOVODSKEGA POROČANJA – OD MRS 18 K MSRP 15 32 Revenue recognition related changes of International Financial Reporting Standards – from IAS 18 towards IFRS 15 Marija Tomc Muc* ANALIZA DOBIČKOVNOSTI KUPCEV RAČUNOVODSKEGA SERVISA 49 Costumer account profitability analysis in accounting company Dr. Slavka Kavčič, dr. Stanko Koželj*, dr. Marjan Odar** RAZVITOST POSLOVODNEGA RAČUNOVODSTVA V SLOVENSKIH PODJETJIH – INFORMACIJE ZA ODLOČANJE PRI PRODAJNI IN FINANČNI FUNKCIJI 63 Development of management accounting in Slovene companies – information for decision-making in sales and financial functions