Steffi
05.04.07,21:39
Poradí mi niekto , kde by som našla vzory súvahy a výsledovky pre medzinárodné účtovné štandardy???


Steffi
zlatica76
10.04.07,08:42
Vzory neexistujú, ale na strankach PwC alebo KPMG existuje vzorova uctovna zavierka.

Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.
Steffi
10.04.07,18:00
Vzory neexistujú, ale na strankach PwC alebo KPMG existuje vzorova uctovna zavierka.

Suvahu a vysledovku si vytvoris sama, podla toho, co tvoja spolocnost robi.

Súvahu aj výsledovku mám vytvorenú. Chcela by som výkazy porovnať s nejakou inou firmou.

Steffi
zlatica76
11.04.07,05:45
Tak za porovanie vykazov beru uz spomenute firmy tazke tisice! Ale firmy ktore zostavuju vykazy podla IFRS maju tusim povinnost uverejnovat vykazy na svojej internetovej stranke. Takze, najdi si podobnu firmu ako mas ty, skus jej webovsku stransku, mozno sa dopatras. Ale ver, ze porovnanim vela neziskas, kazda firma je ina.

Ak chces vediet, ako na tom si v porovnani s konkurenciou - na to sluzi benchmarking. Ale benchmarking robia len specializovane firmy, mozes sa o to pokusit, ale vysledok je neisty.
Braňo
11.04.07,05:49
Formát by mohol byť takýto :





31 December 2006

31 December 2005






ASSETS:











NON-CURRENT ASSETS:





Property, plant and equipment


7 533 092

136 098
Property, plant and equipment in acquisition


-

4 268 780
Advances for property, plant and equipment


37 200

-
Intangible and other assets


135 906

3 818
Total non-current assets


7 706 198

4 408 696






CURRENT ASSETS:





Inventories


392 422

-
Trade and other receivables


2 086 869

22 434
Income tax receivables


2 082

3 563
Cash and cash equivalents


363 912

1 301 880
Other current assets


7 978

1 891
Total current assets


2 853 263

1 329 768






TOTAL ASSETS


10 559 461

5 738 464






Shareholders’ EQUITY AND LIABILITIES:











Shareholders’ EQUITY:





Registered capital


3 900 206

3 900 206
Other capital funds


5

5
(Accumulated losses)/Retained earnings


(51 017)

(399 554)
Total equity


3 849 194

3 500 657






NON-CURRENT LIABILITIES:





Obligations under finance leases


45 691

36 879
Deferred tax liabilities


53 085

-
Total non-current liabilities


98 776

36 879






CURRENT LIABILITIES:





Short-term borrowings


3 800 000

-
Trade and other payables


2 680 370

2 178 936
Income tax liabilities


-

-
Obligations under finance leases


24 775

21 877
Other current liabilities


106 346

115
Total current liabilities


6 611 491

2 200 928






Total liabilities


6 710 267

2 237 807






TOTAL Shareholders’ EQUITY, MINORITY INTEREST AND LIABILITIES




10 559 461

5 738 464









Year ended 31 December 2006

Year ended 31 December 2005






REVENUES:





Revenues from logistic services


4 461 507

-
Revenues for Tire & Wheels


841 166

-
Other revenues


285 184

-
Total revenues


5 587 857

-






COSTS AND EXPENSES:





Consumables and services


(2 928 592)

(249 871)
Labour and related expenses


(989 350)

(151 015)
Depreciation and amortization


(1 076 774)

(10 775)
Other operating costs, net


(114 348)

(3 523)
Total costs and expenses, net


(5 109 064)

(415 184)






PROFIT/(LOSS) BEFORE INTEREST AND TAXES


478 793

(415 184)






FINANCIAL INCOME/(EXPENSE):





Interest income


10 829

17 282
Interest expense


(82 355)

(768)
Foreign currency translation differences


(18 456)

(406)
Other financial income/(expense), net


12 811

(478)
Total financial (expense)/income, net


(77 171)

15 630






PROFIT/(LOSS) BEFORE INCOME TAXES


401 622

(399 554)






INCOME TAXES


(53 085)

-






NET PROFIT/(LOSS) FOR THE YEAR


348 537

(399 554)












Year ended 31 December 2006

Year ended 31 December 2005



Operating profit/(loss)


401 622

(399 554)
Adjustments for:





Depreciation and amortization


1 076 774

10 775
Interest expense


82 355

768
Interest income


(10 829)

(17 282)
Increase in inventories


(392 422)

-
Increase in trade and other receivables


(2 064 435)

(22 434)
Increase in other current assets


(6 087)

(1 891)
Increase in trade and other payables


1 904 761

216 167
Cash used in operations


991 739

(213 451)








Interest paid


(82 355)

(768)


Interest received


10 829

17 282


Income tax paid


(2 082)

(3 563)


Net cash outflow from operating activities


918 131

(200 500)










Investing activities







Purchase of property, plant and equipment


(5 667 809)

(2 397 831)


Net cash outflow from investing activities


(5 667 809)

(2 397 831)










Financing activities







Capital injection


-

3 900 211


Increase in interest-bearing borrowings


3 800 000

-


Increase in finance lease


11 710

-


Net cash inflow from financing activities


3 811 710

3 900 211










Net decrease in cash and cash equivalents


(937 968)

1 301 880










Cash and cash equivalents at the beginning of the year


1 301 880

-










Cash and cash equivalents at the end of the year


363 912

1 301 880












Registered Capital

Other capital funds

Retained earnings

Total














At 1 January 2005


-

-

-

-










Subscription of registered capital and funds


3 900 206

5

-

3 900 211
Net loss for the period


-

-

(399 554)

(399 554)














At 31 December 2005


3 900 206

5

(399 554)

3 500 657





Net profit for the year


-

-

348 537

348 537










At 31 December 2006


3 900 206

5

(51 017)

3 849 194
Maria129
26.11.13,10:47
Ahoj, prosím ťa, môžeš mi povedať, kde presne to na stránke pwc nájdem vzorovú UZ nakolko ja to potrebujem do bakalárky. A tá skratka KPMG ??? Vieš mi poradiť, kde sa ešte dajú takéto tabulky stiahnuť? Docentka mi povedala, že tie tabulky si mám stiahnuť ale neviem odkiaľ. Dakujem Mária
tictac7
26.11.13,11:59
...a Tebe vôbec nevadí, že reaguješ na príspevok starý 6,5 roka?