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Izkazni predpisi in vrednotenje bilančnih postavkKnaus, MichaelV ZGD ni veliko določb o vrednotenju in o izkazu. Opozoriti je treba predvsem na splošna pravila vrednotenja in na določbe o vrednotenju prejetega premoženja ob statusnih preoblikovanjih. Glede ... splošnih pravil vrednotenja je treba poudariti njihovo vlogo med drugimi določbami vrednotenja, ki so v SRS. Splošna načela so posameznim načelom vrednotenja sicer nadrejena, vendar velja, da so v izjemnih primerih kršitve splošnih pravil ob ustreznem pojasnjevanju v prilogi k izkazom dopustne. Glede izkaznih predpisov velja, da se skoraj v celoti nahajajo v SRS. V ZGD pa je zelo pomembna izkazna določba v tretjem odstavku 63. člena ZGD v zvezi s statusnimi preoblikovanji. ZGD sicer omenja nekaj drugih izkaznih predpisov, vendar so podrobnejša pravila v SRS.Source: Dnevi slovenskih pravnikov 2003 : od 9. do 11. oktobra v Portorožu (Str. 1207-1212)Type of material - conference contribution ; adult, seriousPublish date - 2003Language - slovenianCOBISS.SI-ID - 6147409
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Knaus, Michael |
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