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Vpliv zakonskih sprememb na minimalno plačo in strošek dela : zaključna projektna naloga
Tina Šušteršič, 2021, undergraduate thesis

Keywords: minimalna plača, stroški dela, dohodnina, davščine, neto dohodek
Published in RUP: 22.09.2021; Views: 1257; Downloads: 56
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Analiza sprememb pri obdavčitvi dohodka iz delovnega razmerja v obdobju 2016-2017 : diplomska naloga
Polona Rustja, 2018, undergraduate thesis

Keywords: dohodnina, obdavčitev, delovno razmerje, neto dohodek, spremembe
Published in RUP: 24.05.2019; Views: 2409; Downloads: 95
Full text (948,18 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: 2879; Downloads: 194
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Povezanost spremembe računovodske usmeritve merjenja nepremičnin po pripoznanju z izbranimi računovodskimi kazalniki : magistrska naloga
Marina Zrim, 2016, master's thesis

Keywords: opredmetena osnovna sredstva, model nabavne vrednosti, model prevrednotenja, računovodski standardi, računovodski izkazi
Published in RUP: 10.11.2016; Views: 3513; Downloads: 148
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Poslovne finance v turizmu
Gordana Ivankovič, Mateja Jerman, 2014, reviewed university, higher education or higher vocational education textbook

Keywords: podjetje, finančno poslovanje
Published in RUP: 21.12.2015; Views: 4133; Downloads: 64