Iskanje po repozitoriju

Ključne besede: prehranske fitokemikalije, rak, preventiva, kancerogeneza
Objavljeno v RUP: 18.03.2019; Ogledov: 1554; Prenosov: 67
Celotno besedilo (1,13 MB)

Ključne besede: alergeni, jedilniki
Objavljeno v RUP: 18.03.2019; Ogledov: 2143; Prenosov: 83
Celotno besedilo (536,06 KB)

Ključne besede: rak dojk, nevarnostni dejavniki, S-IBIS, ogroženost
Objavljeno v RUP: 19.09.2018; Ogledov: 2377; Prenosov: 90
Celotno besedilo (1,70 MB)

Opis: 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.
Ključne besede: goodwill treatment, impairment of goodwill, intangible assets
Objavljeno v RUP: 24.01.2018; Ogledov: 2963; Prenosov: 194
Povezava na celotno besedilo

Ključne besede: predšolski otroci, kmetijstvo, kmetija, kmetje, živali, igra
Objavljeno v RUP: 17.01.2018; Ogledov: 2590; Prenosov: 122
Celotno besedilo (3,31 MB)