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Zagotavljanje preglednosti finančnih odnosov med občinami in izvajalci GJS po prenehanju izkazovanja sredstev v upravljanjuJereb, Samo, 1972-Pri računovodenju gospodarskih javnih služb se dogajajo precejšnje in pomembne spremembe, saj je bil v letu 2006 sprejet Slovenski računovodski standard 35, ki je odpravil možnost izkazovanja ... infrastrukture države in občin kot sredstva v upravljanju pri izvajalcih gospodarskih javnih služb. Prehod na nova razmerja terja razmislek o ustreznosti novih razmerij, pri čemer pa je treba upoštevati tudi Zakon o preglednosti finančnih odnosov in ločenem evidentiranju različnih dejavnosti. V prispevku so predstavljena možna nova razmerja med lastniki infrastrukture in izvajalci gospodarskih javnih služb ter vpliv zagotavljanja preglednosti na sestavljanje računovodskih izkazov in potrjevanje cene storitev GJS. Predstavljene so tudi nekatere posebnosti obračunavanja stroškov amortizacije infrastrukture ter izbira sodil za delitev splošnih stroškov.Source: Javna uprava. - ISSN 1318-2277 (Letn. 44, št. 2/3, 2008, str. 57-83)Type of material - article, component part ; adult, seriousPublish date - 2008Language - slovenianCOBISS.SI-ID - 9727057
Author
Jereb, Samo, 1972-
Topics
gospodarske družbe |
javna podjetja |
javne službe |
upravljanje |
občine |
računovodenje |
računovodski standardi |
zakonodaja |
Slovenija
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