TFL Vsebine / Revija Poslovodno računovodstvo

Letna poročila so javno dostopen vir podatkov vsem, ki sprejemajo poslovne odločitve v povezavi s poslovnim subjektom. Katere informacije naj vsebuje letno poročilo, je predpisano v ZGD-ju in Slovenskih računovodskih standardih. Vendar je ta zapis dokaj ohlapen in sestavljavci letnih poročil imajo veliko svobode. Ravno zaradi te nedorečenosti prihaja do neustreznih razkritij in celo prevar v računovodskih izkazih, ki lahko bralca letnih poročil pripeljejo do napačnih poslovnih odločitev. V tem prispevku bomo predstavili nekaj najpogostejših prevar in neustreznih razkritij v letnem poročilu.

Annual reports are a publicly accessible source of information for all make business decisions in connection with other business entities. The Companies Act and the Slovenian Accounting Standards prescribe the information, which should be in an annual report. However, this record is rather vague; therefore, authors of annual reports have a lot of freedom in preparing them. This lack of clarity leads to inadequate disclosures and even fraudulent financial statements, which may lead the reader of the annual report to incorrect business decisions. In this paper, we present some of the most common frauds and inadequate disclosures that can be found annual reports.