Povzetek

Računovodenje z upoštevanjem slovenskih računovodskih standardov se je v Sloveniji začelo leta 1994, in sicer potem, ko je bilo v procesu privatizacije ocenjevanje vrednosti podjetij že dokončano. Od tedaj se izvirna vrednost posameznega sredstva ali dolga v računovodstvu po strokovnih postopkih sproti spreminja v vsakokratno knjigovodsko vrednost, ki je bodisi neodpisana vrednost ali odplačna vrednost. Za njeno spreminjanje v pošteno vrednost, zlasti če ne gre za nadomestitveno vrednost, temveč za nadomestljivo vrednost, pa so mnogokrat ponovno potrebni strokovnjaki za ocenjevanje vrednosti, da ugotovijo njihovo sedanjo vrednost na podlagi diskontiranih čistih denarnih tokov.

Summary

Accounting in consideration of the Slovene Accounting Standards began in Slovenia in the year 1994 after the enterprise appraisal in the process of their privatization has been completed. Since then, the original cost of a particular asset or liability has normally been changed on the basis of professional procedures into the book value which is defined as either the carrying amount or the settlement value. However, for its change into fair value, especially when it is not defined as replacement value but rather as recoverable value, once again appraisal specialists are frequently required to determine its present value on the basis of discounted net cash flows.