TFL Vsebine / Revija Poslovodno računovodstvo

Pomembnost se na več mestih pojavlja v Slovenskih računovodskih standardih. V skladu s tem je treba v organizaciji sprejeti pravila, ki se jih bomo držali pri določanju pomembnosti. Pravila moramo določiti v organizaciji na ravni obravnave posamezne računovodske postavke in na ravni poročanja v računovodskih poročilih. V prispevku bomo osvetlili pripomoček, ki ga lahko organizacije uporabijo pri določanju lastne metodologije za definiranje pomembnosti. Uporabo metodologije bomo za lažje razumevanje prikazali na praktičnih primerih.

Importance appears in several places in the Slovenian Accounting Standards. Related to this, rules must be adopted in the organization that will be followed when determining importance. We only have to determine this in the organization at the level of consideration of individual accounting items and at the level of reporting in accounting reports. In this paper, we will shed light on a tool that organizations can use to determine their own methodology for determining materiality. We will demonstrate the use of the methodology on practical examples for easier understanding.