URN_NBN_SI_DOC-UN07HRVZ

1 2/17 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Mojca Bartol Lesar RETROAKTIVNA VELJAVNOST POPRAVKOV RAČUNOV IN DDV-ja 5 Invoice correction with retroactive effect and VAT Mag. Saša Jerman PODJETJE KOT BISTVENI DEJAVNIK POSLOVNIH KOMBINACIJ (ZDRUŽITEV) PO SRS 2016 IN MSRP 3 22 Business as an essential element of business combinations according to IFRS 3 and SRS 2016 Gregor Kovačec, mag. Robert Horvat PRIHODKI PO NOVEM MSRP 15 35 Revenue under new IFRS 15 Dr. Barbara Mörec KAJ PRINAŠA NOVI STANDARD MSRP 16 – NAJEMI? 57 The new IFRS 16 – Leases: What is changing?