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1.
The evolution of financial standards for small and medium-sized entities
Mateja Jerman, Gordana Ivankovič, 2011, original scientific article

Abstract: According to the growing need for more comparable accounting standards, the beginnings of International Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small and medium-sized companies that can be used globally. The paper aims to examine the historical development of IFRS, the principal institutions linked to their adoption and the harmonization process of standards within the European Union. The main contribution of the paper refers to the evolution of IFRS for SMEs and the main differences between the full IFRS in use and the IFRS for SMEs. The results of the comparative analysis demonstrate that several differences exist between them. Although the aim of the new standard is to assure comparable financial statements for small and medium-sized entities, the presented disadvantages demonstrate that not necessarily its implementation will assure more benefits than the cost that will occur.
Found in: osebi
Keywords: finančno poročanje, računovodstvo, standardi, mednarodni računovodski standardi, mala podjetja, srednje velika podjetja
Published: 15.10.2013; Views: 1377; Downloads: 21
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2.
The use of decision making information
Gordana Ivankovič, Mateja Jerman, 2010, original scientific article

Found in: osebi
Keywords: decision making, information, management, accounting, hotel industry
Published: 15.10.2013; Views: 1332; Downloads: 19
URL Full text (0,00 KB)
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3.
Harmonization of audit regulation in the European Union, a case of Croatia and Slovenia
Sandra Jankovič, Gordana Ivankovič, Mateja Jerman, 2010, original scientific article

Found in: osebi
Keywords: revizija, EU ureditev, sporazum, usklajevanje, Hrvaška, Slovenija
Published: 15.10.2013; Views: 1533; Downloads: 17
URL Full text (0,00 KB)

4.
Tržna segmentacija kot dejavnik povečanja konkurenčnosti v hotelirstvu
Gordana Ivankovič, 2015, independent scientific component part or a chapter in a monograph

Found in: osebi
Keywords: hotelirstvo, konkurenčnost, segmentacija, USALI
Published: 15.10.2015; Views: 1527; Downloads: 29
URL Full text (0,00 KB)

5.
Is sport tourism an oportunity for hotels on the Slovenian Coast?
Gordana Ivankovič, Patricij Omar, 2015, independent scientific component part or a chapter in a monograph

Found in: osebi
Keywords: športni turizem, hoteli, priložnost, slovenska obala, sport tourism, hotels, Slovenian Coast, Slovenian coast
Published: 15.10.2015; Views: 1143; Downloads: 19
URL Full text (0,00 KB)

6.
Analiza študijskih programov Fakultete za turistične študije - Turistice Univerze na Primorskem
Gordana Ivankovič, Janez Mekinc, Gorazd Sedmak, Katarina Mušič, 2015, independent scientific component part or a chapter in a monograph

Found in: osebi
Keywords: kakovost, turizem, visokošolski študijski programi, Univerza na Primorskem, Fakulteta za turistične študije Turistica, evalvacija
Published: 15.10.2015; Views: 1481; Downloads: 17
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7.
Poslovne finance v turizmu
Gordana Ivankovič, Mateja Jerman, 2014, reviewed university, higher education or higher vocational education textbook

Found in: osebi
Keywords: podjetje, finančno poslovanje
Published: 21.12.2015; Views: 1302; Downloads: 27
URL Full text (0,00 KB)

8.
Socialni kapital za večjo uspešnost deležnikov turistične destinacije
Gordana Ivankovič, Damjana Jerman, 2015, independent scientific component part or a chapter in a monograph

Found in: osebi
Keywords: socialni kapital, uspešnost, deležniki turistične destinacije, analiza mehkih množic
Published: 08.08.2016; Views: 944; Downloads: 9
URL Full text (0,00 KB)

9.
Stroškovna učinkovitost prenosa aktivnosti na medicinske sestre v ambulanti družinske medicine
Tadeja Bizjak, 2013, master's thesis

Found in: osebi
Published: 06.11.2018; Views: 226; Downloads: 14
.pdf Full text (915,19 KB)

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