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Zagotavljanje pravilnosti sestave in objave letnega poročila - 60.a člen ZGD-1Podgorelec, PeterAvtor obravnava v članku dolžnosti članov organov vodenja ali nadzora v zvezi z vodenjem poslovnih knjig ter sestavo in objavo letnega in konsolidiranega letnega poročila, kakor tudi z njihovo ... kršitvijo povezane odgovornosti, od kazenske do civilne. Določba 60. a člena, s katero je bil ZGD-1 dopolnjen ob implementaciji Direktive 2006/46/ES z novelo ZGD-1B, je zgolj potrdila kolektivnost dolžnosti, saj je to princip, ki ga je slovensko korporacijsko pravo poznalo že pred tem. Ob konkretizaciji dolžnosti ter vprašanju, kako se princip kolektivnosti uresničuje v primeru notranje porazdelitve nalog med člani organov vodenja ali nadzora, je posebna pozornost namenjena tudi dolžnosti certificiranja, ki je relativno nov institut. Poseben poudarek je dan tudi vlogi revizorja letnega poročila in notranjega revizorja ter pomenu njunega sodelovanja z organom nadzora oziroma revizijsko komisijo.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (39, [št.] 1, 2013, str. 21-66)Type of material - article, component partPublish date - 2013Language - slovenianCOBISS.SI-ID - 11332124
Author
Podgorelec, Peter
Topics
uprava |
nadzorni svet |
upravni odbor |
poslovne knjige |
letna poročila |
vodenje |
dolžnosti
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source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (39, [št.] 1, 2013, str. 21-66)
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Podgorelec, Peter | 26031 |
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