{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-REKNFH74/2f0-db2a38-a7f-d374-e082b4cc575ab9b2/PDF","dcterms:extent":"324 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-REKNFH74/75e65c3d-e598-4498-a2dd-85e8a6f8fb0b/TEXT","dcterms:extent":"38 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-REKNFH74","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2014","dc:creator":"Kocbek, Marijan","dc:format":[{"@xml:lang":"sl","#text":"številka:1"},{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"str. 27-40"}],"dc:identifier":["ISSN:0353-6521","COBISSID:13611601","URN:URN:NBN:SI:doc-REKNFH74"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"bilance"},{"@xml:lang":"sl","#text":"finančno pravo"},{"@xml:lang":"sl","#text":"letna poročila"},{"@xml:lang":"sl","#text":"poslovna poročila"},{"@xml:lang":"sl","#text":"računovodski izkazi"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Nova (združena) računovodska direktiva EU - potreba po uskladitvi bilančnega in računovodskega prava v ZGD-1 in SRS s poenostavitvami in racionalizacijo|"},"dc:description":[{"@xml:lang":"sl","#text":"EU balance sheet and accounting law consists of two sets of rules. The international accounting standards are directly applicable for consolidated annual reports for publicly traded companies on the basis of Regulation (EC) No 1606/2002. Other companies are subject to EU accounting directives which must be implemented into member states' national laws. In Slovenia, such implementation acts are the Companies Act 1 (ZGD-1) and, on its basis, the Slovenian accounting standards (SAS). The article deals with the new Accounting Directive 2013/34/EU which brought together the two previous main accounting directives, namely the Fourth Council Directive 78/660/EEC on the annual accounts of certain types of companies and the Seventh Council Directive 83/349/EEC on consolidated accounts. Numerous novelties, particularly with regard to simplification of accounting requirements for small and middle sized companies, are discussed. The author predicts that the implementation of the Directive into Slovenian legislation which will take place by amending the Companies Act 1 and changes to the Slovenian accounting standards should not present major difficulties. In this process, special attention needs to be paid to the question to which extent various alternatives, differentiated by type of company, that the dispositive rules of the Directive allow for legislative implementation in member states, should be used"},{"@xml:lang":"sl","#text":"Bilančno in računovodsko pravo EU je urejeno po dveh tirih. Za konsolidirana letna poročila javnih delniških družb se na podlagi Uredbe 1606/2002 kot unifikacijskega predpisa v vseh državah članicah neposredno uporabljajo Mednarodni računovodski standardi. Za druge gospodarske družbe pa velja evropsko računovodsko pravo, urejeno z direktivami, ki jih morajo države članice implementirati v svoji nacionalni zakonodaji. V Sloveniji je to urejeno v ZGD-1 in v skladu z njim s Slovenskimi računovodskimi standardi. V prispevku avtor obravnava novo računovodsko direktivo EU 2013/34, ki je združila obe dosedanji glavni direktivi s tega področja, to je četrto, bilančno direktivo, in sedmo direktivo, o konsolidiranih letnih poročilih. V prispevku so obravnavane številne novosti, predvsem glede možnih poenostavitev pri računovodenju za srednje in male gospodarske družbe. Avtor meni, da implementacija direktive v slovenski pravni red, ki bo izpeljana z novelacijo ZGD-1 ter s spremembami SRS, ne bi smela povzročati večjih težav. Pri tem pa bi bilo treba posebno pozornost posvetiti vprašanju, do kakšne mere naj se uporabijo različne alternative, ki jih dispozitivna ureditev direktive dopušča zakonodajnim rešitvam v državah članicah, diferencirano za posamezne gospodarske družbe"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:DOC-REKNFH74","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-REKNFH74"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-REKNFH74/2f0-db2a38-a7f-d374-e082b4cc575ab9b2/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-REKNFH74/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-REKNFH74"}}}}