Search the repository

Analiza uspešnosti poslovanja izbranega invalidskega podjetja : zaključna projektna naloga
Urška Mermolja, 2018, undergraduate thesis

Keywords: invalidsko podjetje, vodoravna analiza, navpična analiza, analiza s kazalniki, analiza uspešnosti poslovanja, bilanca stanja, izkaz poslovnega izida
Published in RUP: 24.05.2019; Views: 2795; Downloads: 104
Full text (485,24 KB)

Accounting treatment of goodwill in IFRS and US GAAP
Mateja Jerman, Massimo Manzin, 2008, original scientific article

Abstract: The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Keywords: goodwill treatment, impairment of goodwill, intangible assets
Published in RUP: 24.01.2018; Views: 2914; Downloads: 194
Link to full text

Prejemki članov uprav in poslovna uspešnost podjetij : magistrska naloga
Simon Fonda, 2015, undergraduate thesis

Keywords: podjetja, poslovodstvo, uprava, prejemki članov uprave, nagrajevanje, uspešnost podjetij
Published in RUP: 10.11.2016; Views: 2402; Downloads: 148
Link to full text
This document has more files! More...

Uporaba družbenih omrežij kot promocijskega orodja : zaključna projektna naloga
Andrej Jerman, 2015, undergraduate thesis

Keywords: družbena omrežja, promocija, organizacija, dogodki
Published in RUP: 10.11.2016; Views: 2925; Downloads: 165
Link to full text
This document has more files! More...

Socialni kapital za večjo uspešnost deležnikov turistične destinacije
Gordana Ivankovič, Damjana Jerman, 2015, independent scientific component part or a chapter in a monograph

Keywords: socialni kapital, uspešnost, deležniki turistične destinacije, analiza mehkih množic
Published in RUP: 08.08.2016; Views: 2999; Downloads: 31
Link to full text