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oaioai:dk.um.si:IzpisGradiva.php?id=43450

DISCONTINUED OPERATIONS ACCOUNTING

Abstract

Ustavljeno poslovanje lahko predstavlja rešitev za podjetje, ki se znajde v poslovnih in likvidnostnih težavah, saj se lahko z odprodajo dela podjetja, ki ne prinaša nobene koristi, popravi finančno in poslovno stanje podjetja in tako nadaljuje poslovanje na drugih uspešnejših področjih. Ustavljeno poslovanje pa se lahko nanaša tudi na del podjetja, ki ga večja organizacija poseduje samo z namenom prodaje v prihodnosti. Računovodenje ustavljenega poslovanja obravnava mednarodni računovodski standard poročanja (MSRP 5), ki je nastal s konvergiranjem Ameriških splošno sprejetih računovodskih načel in mednarodnih računovodskih standardov. Podjetja informacije o ustavljenem poslovanju prikazujejo v posebnih računovodskih izkazih, ki so ločeni od izkazov o ohranjenem poslovanjuto poročanje smo predstavili tudi, na primerih dveh podjetji. Tuja raziskava pa nam je pokazala, da podjetja ustavljeno poslovanje lahko izrabljajo kot vrsto kreativnega računovodstva in s tem manipulirajo z investitorji, saj lahko vodstvo podjetja uporabi ustavljeno poslovanje za prirejanje podatkov o uspešnosti poslovanja dela podjetja in s tem zavaja uporabnike računovodskih izkazov.Discontinued operations can represent a solution for the company which is in business and liquidity problems, because the selloff of the part of entity, which does not bring any benefit, corrects the financial and business situation and enables the company to continue its business in other more prosperous areas. Discontinued operations may also refer to a part held by a large organization only for the purpose of selling in the future. For discontinued operations accounting in Europe we find solutions in international financial reporting standard (IFRS 5) that was created with the convergence of U.S. GAAP and international accounting standards. Companies have to disclose information about discontinued operations in a separate financial statement, which are separate from the statements about continuing operationsthis reporting was also presented in case of two companies. Foreign studies showed us, that discontinued operations can be used as a kind of earnings management and thereby for manipulating investors, because the company\u27s management can use discontinued operations for manipulation of information about earnings of a company part and thus mislead the users of the financial statements

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oaioai:dk.um.si:IzpisGradiva.php?id=43450Last time updated on 11/18/2016View original full text link

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