TFL Vsebine / Revija Poslovodno računovodstvo

Zakon o odvzemu premoženja nezakonitega izvora govori o nesorazmernosti med vrednostjo premoženja in zakonitimi dohodki. Ker je takšno premoženje, ki je pridobljeno nezakonito lahko odvzeto je zelo pomembno vprašanje kako se nesorazmernost ugotavlja in kateri pojmi se pri tem uporabljajo. Zakon govori o premoženju in dohodku, žal pa teh dveh pojmov ne pojasnjuje. Opredelitve teh pojmov najdemo v strokovnih pravilih računovodenja. Pri proučevanju teh pojmov pa naletimo še na pojme kot so prihodki, stroški, prilivi, odlivi, dobiček, itd., ki so ravno tako pomembni za vsebinsko pojasnitev pojmov premoženje in dohodek. Predstavimo tudi denarne in nedenarne postavke premoženja in kako lahko nerazumevanje le teh privede do napačne interpretacije premoženja in dohodka.

The law on the seizure of assets of illegal source speaks of the disproportion between the value of the property and the legal income. Since such property, which is obtain illegally, can be taken away, therefore, it is important how is disproportionality established and what are terms used in this regard. The law speaks of property and income, but unfortunately does not explain these two terms. The definitions of these terms are found in the professional accounting rules. While studying these terms, we also come across terms such as revenues, costs, inflows, outflows, profits, etc., which are just as important for the substantive clarification of term property and income. We will also present monetary and non-monetary items of property, and how can misunderstandings lead to misinterpretation of property and income.