TFL Vsebine / Revija Poslovodno računovodstvo

Kodeks načel notranjega poročanja v poglavjih 1 do 22 opredeljuje procese notranjega poročanja za potrebe poslovnih funkcij, vodenja in nadziranja v združbah, ki poslujejo v običajnih razmerah nekega poslovnega okolja. Poslovanje v razmerah prisilne poravnave je specifično, zaradi mnogih notranjih in zunanjih razlogov. V poslovanju je treba poleg druge zakonodaje in predpisov upoštevati še specifične določbe Zakona o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju (ZFPPIPP-UPB 8 in naslednji, v nadaljevanju: ZFPPIPP). Kljub temu, da veljajo in se smiselno uporabljajo že obravnavana načela notranjega poročanja, se pri prisilni poravnavi pojavljajo določene posebnosti. Zadovoljiti je potrebno informacijske potrebe več različnih uporabnikov informacij z upoštevanjem normativne ureditve poročanja in trajanja poslovanja v razmerah prisilne poravnave. Namen tega prispevka je poudariti nekatere posebnosti pri poslovanju v razmerah prisilne poravnave, kot osnovo za oblikovanje enega od poglavij Kodeksa načel notranjega poročanja.

Code principles of the internal reporting in Chapters 1 to 22 defines the internal reporting processes to the needs of business functions, management and control of companies operating in the normal conditions of a business environment. Operations in situations of forced settlement is very specific due to the many internal and external reasons. In business, it is necessary in addition to other laws and regulations also to consider the specific provisions of the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (the ZFPPIPP). Notwithstanding the fact that the operations in situations of forced settlement principles of internal reporting are used and sensibly applied that have already been discussed, there are certain peculiarities. It is necessary to satisfy the information needs of various users of information with respect to the regulatory framework for reporting and certain timeline duration of the period of operation. The purpose of this paper is to highlight some particularities of national reporting for operations as a basis for the creation of one of the chapters of the Code of principles of internal reporting.