Osnutek Slovenskih ra膷unovodskih standardov 2016

<!DOCTYPE html> <html> <head> <meta charset="utf-8" /> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta name="viewport" content="width=device-width, initial-scale=1"> <link rel="SHORTCUT ICON" href="/assets/images/favicon.ico"> <link href='https://fonts.googleapis.com/css?family=Source+Sans+Pro:400,300,600,700&subset=latin,latin-ext' rel='stylesheet' type='text/css'>   <title>Osnutek Slovenskih ra膷unovodskih standardov 2016 | Uradni list</title>  <meta name="keywords" content="Osnutek Slovenskih ra膷unovodskih standardov 2016 "> <meta name="description" content="V Uradnem listu RS, &scaron;t. 55/15 z dne 24. julija 2015, je bil objavljen Zakon o spremembah in dopolnitvah Zakona o gospodarskih dru啪bah (ZGD-1I), ki prina&scaron;a &scaron;tevilne spremembe in dopolnitve Zakona o gospodarskih dru啪bah. Med drugim je novela ZGD-1I posegla tudi na podro膷je splo&scaron;nih pravil ra膷unovodenja, in sicer z dolo膷bo, da morajo slovenski ra膷unovodski standardi (v nadaljevanju SRS) povzemati vsebino Direktive 2013/34/EU1 (v nadaljevanju direktiva) in da v zasnovi ne smejo biti v nasprotju z mednarodnimi standardi ra膷unovodskega poro膷anja (v nadaljevanju MSRP); prav tako ne smejo biti v nasprotju z ZGD-1 in drugimi zakoni, ki urejajo pravila o ra膷unovodenju posameznih pravnih oseb, ter predpisi, izdanimi na njihovi podlagi. V skladu z ZGD-1 podrobnej&scaron;a pravila o ra膷unovodenju dolo膷ijo slovenski ra膷unovodski standardi in pojasnila slovenskih ra膷unovodskih standardov, ki jih sprejme Slovenski in&scaron;titut za revizijo v soglasju z ministrom, pristojnim za gospodarstvo, in ministrom, pristojnim za finance. Ministra, pristojna za gospodarstvo in finance, pred odlo膷itvijo o soglasju z javnim pozivom omogo膷ita zainteresiranim osebam, da k osnutku SRS podajo mnenje. Ko Slovenski in&scaron;titut za revizijo prejme obe soglasji, ju objavi v Uradnem listu Republike Slovenije."> <link rel="canonical" href="https://www.uradni-list.si/novice/pogled/osnutek-slovenskih-racunovodskih-standardov-2016" />  <meta property="og:site_name" content="Osnutek Slovenskih ra膷unovodskih standardov 2016 | Uradni list"> <meta property="og:type" content="article"> <meta property="og:url" content="https://www.uradni-list.si/novice/pogled/osnutek-slovenskih-racunovodskih-standardov-2016"> <meta property="og:title" content="Osnutek Slovenskih ra膷unovodskih standardov 2016 "> <meta property="fb:app_id" content=""> <meta property="og:description" content="V Uradnem listu RS, &scaron;t. 55/15 z dne 24. julija 2015, je bil objavljen Zakon o spremembah in dopolnitvah Zakona o gospodarskih dru啪bah (ZGD-1I), ki prina&scaron;a &scaron;tevilne spremembe in dopolnitve Zakona o gospodarskih dru啪bah. Med drugim je novela ZGD-1I posegla tudi na podro膷je splo&scaron;nih pravil ra膷unovodenja, in sicer z dolo膷bo, da morajo slovenski ra膷unovodski standardi (v nadaljevanju SRS) povzemati vsebino Direktive 2013/34/EU1 (v nadaljevanju direktiva) in da v zasnovi ne smejo biti v nasprotju z mednarodnimi standardi ra膷unovodskega poro膷anja (v nadaljevanju MSRP); prav tako ne smejo biti v nasprotju z ZGD-1 in drugimi zakoni, ki urejajo pravila o ra膷unovodenju posameznih pravnih oseb, ter predpisi, izdanimi na njihovi podlagi. V skladu z ZGD-1 podrobnej&scaron;a pravila o ra膷unovodenju dolo膷ijo slovenski ra膷unovodski standardi in pojasnila slovenskih ra膷unovodskih standardov, ki jih sprejme Slovenski in&scaron;titut za revizijo v soglasju z ministrom, pristojnim za gospodarstvo, in ministrom, pristojnim za finance. Ministra, pristojna za gospodarstvo in finance, pred odlo膷itvijo o soglasju z javnim pozivom omogo膷ita zainteresiranim osebam, da k osnutku SRS podajo mnenje. 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class="subheading"> Objavljeno: 30. 9. 2015 </div> <div class="p p-spacing news-content"> <div class="news-img hidden-xs"> <img src="/Data/File/Novice/novica_brez_slike.jpg" alt="Osnutek Slovenskih ra膷unovodskih standardov 2016 " title="Osnutek Slovenskih ra膷unovodskih standardov 2016 " /> </div> <p>V Uradnem listu RS, &scaron;t. 55/15 z dne 24. julija 2015, je bil objavljen Zakon o spremembah in dopolnitvah Zakona o gospodarskih dru啪bah (ZGD-1I), ki prina&scaron;a <a href="http://www.uradni-list.si/izobrazevanje/c?id=496#!/Novela-ZGD-1-in-novi-SRS" target="_blank">&scaron;tevilne spremembe in dopolnitve Zakona o gospodarskih dru啪bah</a>. Med drugim je novela ZGD-1I posegla tudi na podro膷je splo&scaron;nih pravil ra膷unovodenja, in sicer z dolo膷bo, da <strong>morajo slovenski ra膷unovodski standardi</strong> (v nadaljevanju SRS) <strong>povzemati vsebino Direktive 2013/34/EU</strong><sup>1</sup>  (v nadaljevanju direktiva) in da v <strong>zasnovi ne smejo biti v nasprotju z mednarodnimi standardi ra膷unovodskega poro膷anja</strong> (v nadaljevanju MSRP); prav tako <strong>ne smejo biti v nasprotju z ZGD-1</strong> in drugimi zakoni, ki urejajo pravila o ra膷unovodenju posameznih pravnih oseb, ter predpisi, izdanimi na njihovi podlagi.<a href="http://www.uradni-list.si/izobrazevanje/c?id=496#!/Novela-ZGD-1-in-novi-SRS" target="_blank"><br /></a></p> <p>V skladu z ZGD-1 podrobnej&scaron;a pravila o ra膷unovodenju dolo膷ijo slovenski ra膷unovodski standardi in pojasnila slovenskih ra膷unovodskih standardov, ki jih sprejme Slovenski in&scaron;titut za revizijo v soglasju z ministrom, pristojnim za gospodarstvo, in ministrom, pristojnim za finance. Ministra, pristojna za gospodarstvo in finance, pred odlo膷itvijo o soglasju z javnim pozivom omogo膷ita zainteresiranim osebam, da k osnutku SRS podajo mnenje. Ko Slovenski in&scaron;titut za revizijo prejme obe soglasji, ju objavi v Uradnem listu Republike Slovenije.</p> <p>Zaradi sprememb v direktivi in v ZGD-1 so se morali spremeniti tudi SRS,  njihov pripravljavec pa se je odlo膷il, da ne bo spremenil sedanjih SRS,<sup>2</sup> ampak bo pripravil <strong>nove</strong> standarde, poimenoval pa jih je<strong> SRS (2016)</strong>. <strong>Predlog SRS (2016)</strong> je v <strong>javni razpravi</strong> do 1. oktobra 2015, novi SRS pa naj bi se <strong>uporabljali</strong> od <strong>1. januarja 2016 dalje</strong>. V SRS (2016) je uvedena nova sistematika, in sicer taka: <strong>Standardi I</strong> (zajemajo Uvod in posamezne standarde, ki opredeljujejo gospodarske kategorije), <strong>Standardi II</strong> (zajemajo oblike izkazov za zunanje ra膷unovodsko poro膷anje) in <strong>Standardi III</strong> (zajemajo ra膷unovodske re&scaron;itve za organizacije<sup>3 </sup>pri posamezni dejavnosti), to pa dopolnjujejo <strong>Pravila skrbnega ra膷unovodenja</strong> (PRS).<sup>4</sup> </p> <p>Poleg nove sistematike so novi standardi prinesli tudi nekatere terminolo&scaron;ke spremembe, novosti za mikro organizacije, ne povezujejo se ve膷 neposredno z MSRP, ne urejajo ve膷 konsolidacije, kot jo zakonsko dolo膷a ZGD-1, povzemajo pa spremembe direktive in dolo膷be ZGD-1.</p> <p><em><sup>1</sup>Direktiva o letnih ra膷unovodskih izkazih, konsolidiranih ra膷unovodskih izkazih in povezanih poro膷ilih nekaterih vrst podjetij z dne 26. junija 2013; UL EU, &scaron;t. 182/19.<br /><sup>2</sup>Do sedaj veljavni SRS (2006).<br /><sup>3</sup>SRS (2016) ne uporabljajo ve膷 izraza podjetja, temve膷 uporabljajo izraz organizacija.<br /><sup>4</sup>K PRS ministra ne dejeta soglasja, gre za metodiko delovanja na posameznih podro膷jih ra膷unovodenja.</em></p> <p><em>Vir: Alenka Krkovi膷</em><strong><br /></strong></p> </div> </div> <div class="col-sm-3">  <div data-event="init" data-event-param="ebilten"></div> <div class="side-menu side-menu--ebilten"> <form class="ebilten-search" id="frmQueryNews"> <div class="input-group"> <input type="text" class="form-control" id="QueryNews" aria-describedby="search_addon" placeholder="I拧膷i"> <span class="input-group-btn"> <button class="btn btn--brand-primary btn--search" type="submit"> <img src="/assets/images/icon_search_white.svg" alt="" class="icon icon--search" /> </button> </span> </div> </form> <ul class="side-nav"> <li> <a class="menu-title first">Teme</a> </li> <li class=""> <a href="/novice/kategorije/e-bilten/">Vse</a> </li>  <li class=""><a 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Za ve膷 podrobnosti v zvezi s pi拧kotki in drugimi ob膷utljivimi podatki preberite celoten <a href="/izobrazevanja/aktualna-izobrazevanja/splosni-pogoji" class="cc-link">pravilnik o zasebnosti</a>.', }, { title: "Zahtevani pi拧kotki", description: "Ti pi拧kotki so bistveni za pravilno delovanje spletne strani. 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