TFL Vsebine / Revija SIR*IUS

Going concern asumption

V računovodstvu veljata dve temeljni računovodski predpostavki – predpostavka upoštevanja nastanka poslovnega dogodka in predpostavka časovne neomejenosti delovanja. Časovna neomejenost delovanja pomeni, da bo podjetje nadaljevalo poslovanje vsaj 12 mesecev po datumu bilance stanja, kar krajše poimenujemo predpostavka delujočega podjetja. Za družbe, ki poročajo v skladu z okvirom Mednarodnih standardov računovodskega poročanja (MSRP), predpostavko delujočega podjetja opredeljuje Mednarodni računovodski standard (MRS) 1 – Predstavljanje računovodskih izkazov. Za družbe, ki računovodijo po Slovenskih računovodskih standardih (SRS), pa je dikcija predpostavke delujočega podjetja opredeljena v Uvodu v SRS-je. Revizorjeve naloge in odgovornosti v povezavi s presojanjem izpolnjevanja predpostavke delujočega podjetja so opredeljene v Mednarodnem standardu revidiranja (MSR) 570 (Prenovljen) – Delujoče podjetje.

There are two basic accounting principles in accounting - the principle of consideration of the occurrence of a business arrangement and the principle of going concern. Going concern means that the company will continue to operate for at least 12 months after the balance sheet date, which is called the going concern in short. For a company reporting in accordance with the International Financial Reporting Standards (IFRS), the going concern assumption is defined by International Accounting Standard (IAS) 1 - Presentation of Financial Statements, while for a company accounting in accordance with Slovenian Accounting Standards (SAS), the going concern assumption is defined in the Introduction to the SAS. The auditor’s responsibilities in relation to the going concern assumption are defined in International Standard on Auditing (ISA) 570 (Revised) - Going Concern.