Izdelava poslovnih poročil, izjav o upravljanju ter izjav o nefinančnih informacijah v konsolidiranih letnih poročilih in letnih poročilih posameznih gospodarskih družb

Podjetje in delo

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Povzetek: Člani organov vodenja in nadzora morajo skupno zagotavljati, da so letna poročila (računovodski del in poslovno poročilo) z vsemi sestavnimi deli, vključno z izjavo o upravljanju družbe in izjavo o nefinančnem poslovanju, skladna z zakonodajo in računovodskimi standardi. Vsi člani poslovodstva družbe morajo to potrditi s svojim podpisom pod letnim poročilom in njegovimi sestavnimi deli (60.a člen ZGD-1). Najnovejši noveli ZGD-1I in ZGD-1J sta v skladu z zakonodajo Evropske unije prinesli novosti pri vsebini in sestavnih delih ter prilogah poslovnega poročila. Gre za izjavo o upravljanju, izjavo o nefinančnem poslovanju in poročilo o razmerjih s povezanimi družbami. Pomembno se je povečala tudi vloga revizorja, ki mora obe izjavi in priloge pregledati ter podati svoje ugotovitve. Cilj teh novosti je povečati družbeno odgovorno upravljanje gospodarskih družb. Ključne besede: korporativno upravljanje, korporativna družbena odgovornost, poslovno poročilo, izjava o upravljanju, izjava o nefinančnem poslovanju Title: Preparing of Business Reports, Corporate Government Statements and Non-Financial Statements of Consolidated Annual Reports and Annual Reports of Individual Companies Abstract: Members of a company''s management and control bodies shall jointly ensure that annual reports (accounting part and business report) with all component parts, including the corporate governance statement and non-financial statement, are in accordance with legislation and accounting standards. All members of a company''s management body shall confirm this by signing the annual report and the component parts (Article 60a of the Companies Act - ZGD-1). The last amendments of the Companies Act - ZGD-1I and ZGD-1J - have introduced new developments into the content, the component parts and appendices of business reports in accordance with the legislation of the European Union. These are the corporate governance statement, non-financial statement and report about the relationships with controlling companies. The role of an auditor has also increased significantly. The auditor has to review both statements and appendices, and present his findings. The goal of these new developments is to increase socially responsible governance of companies. Key words: corporate governance, corporate social responsibility, business report, corporate governance statement, non-financial statement


 

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