Faculty of Economics and Business, Maribor (EPF)
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Prenova izkaza finančnih tokov po MRS 7 = Amendments of cash flow statements on the basis of IAS 7Kokotec-Novak, MajdaMednarodni računovodski standard MRS št. 7 se je kot tretji računovodski temeljni izkaz razvil iz izkaza, ki je prikazoval spremembe finančnih pozicij in na osnovi bilance stanja in izkaza uspeha v ... izkaz, ki vsebuje finančne tokove iz poslovanja, iz investiranja ter iz financiranja, katere je možno ugotoviti tudi na podlagi prejemkov in izdatkov. Tako je možno v prenovljenem MRS št. 7 iz leta 1992 finančne tokove iz poslovanja ugotoviti na neposreden način (na osnovi prejemkov in izdatkov) ali na posreden način (na osnovi izkaza uspeha in bilance stanja), finančne tokove iz investiranja in financiranja pa je možno izkazovati le na neposreden način. Glede na omenjen razvoj MRS št. 7 je potrebna prenova SRS št. 26. Omenjena prenova pa vpliva tudi na SRS št. 27, SRS št. 20, SRS št. 23, SRS št. 29 in SRS št. 30. Pri prenovljenem standardu SRS št. 26 bo morala slovenska stroka doreči predvsem glede obravnave obresti, dividend ter denarnih ustreznic, saj se tudi v tujini na teh področjih pojavljajo dileme. V tem prispevku smo se pretežno ukvarjali z izkazom finančnih tokov podjetij, medtem ko izkaz finančnih tokov za finančne inštitucije zahteva posebno obravnavo.Source: 31. simpozij o sodobnih metodah v računovodstvu, financah in reviziji, Portorož, 24.-26. marca 1999 : [zbornik referatov] (Str. 129-144)Type of material - conference contributionPublish date - 1999Language - slovenianCOBISS.SI-ID - 4491292
Author
Kokotec-Novak, Majda
Topics
računovodstvo |
finančno računovodstvo |
finance |
računovodski standardi |
bilance |
bilance stanja |
poslovanje |
financiranje
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Kokotec-Novak, Majda | 09055 |
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