Izvleček / Abstract
MEDNARODNO POENOTENJE RAČUNOVODSTVA
INTERNATIONAL HARMONIZATION OF ACCOUNTING PRACTICES
mag. Renata Čuček, revizorka, Iteo-Abeceda, d.o.o.
Izvleček
UDK: 657:006.44(100)
Globalizacija poslovanja je povzročila, da računovodska stroka teži k oblikovanju računovodskih standardov, ki bi veljali in se uporabljali po vsem svetu. V nekaj zadnjih desetletij so si številne organizacije prizadevale, da bi izboljšale primerljivost računovodskih informacij.
V prispevku najprej predstavljamo teoretične značilnosti poenotenja računovodstva ter v nadaljevanju podajamo izsledke preučevanja dela Sveta za mednarodne računovodske standarde (SMRS). Preučili bomo tezo, da je SMRS gonilna sila mednarodnega poenotenja računovodstva, ki je kljub številnim oviram pomembno prispeval k napredku pri njegovem mednarodnem poenotenju. Opozarjamo na nujnost nadaljnjega ciljno usmerjenega mednarodnega poenotenja računovodstva, ki bo izpolnjevalo mednarodne računovodske standarde, uporabljene po vsem svetu.
Ključne besede: mednarodno računovodstvo, primerljivost, poenotenje, SMRS
UDC: 657:006.44(100)
As a result of globalization, the accounting profession has become increasingly aware of the need to establish a single set of accounting standards that would be valid internationally. Over the past few decades many organizations have been actively participating in the efforts to improve comparability of financial reporting.
In this study, we first present the theoretical characteristics of the harmonization process, and then carry out a critical analysis of the work of the International Accounting Standards Committee. The hypothesis we want to test is that, in spite of many obstacles, the IASC has played a great role and made great progress throughout the harmonization process. We express the need for a goal focused process of international accounting harmonization, in particular the improvement of international accounting standards that would be acceptable world-wide.
Key words: international accounting, comparability, harmonization, IASC
JEL: M41