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3. Zadovoljstvo gostov s ponudbo igralnega salona Casino Riviera d. d. : zaključna projektna nalogaDiana Orehovec, 2011, undergraduate thesis Keywords: turizem, igralništvo, igralnice, ponudba, gosti, zadovoljstvo, ankete, analize, zaključne projektne naloge Published in RUP: 15.01.2021; Views: 883; Downloads: 30 Full text (726,09 KB) This document has more files! More... |
4. Zasvojenost z igrami na srečo, primer zaposlenih v igralništvu : zaključna projektna nalogaIris Mrđa, 2011, undergraduate thesis Keywords: turizem, igralništvo, igralnice, igre na srečo, zaposleni, zasvojenost, ankete, analize, zaključne projektne naloge Published in RUP: 08.01.2021; Views: 1013; Downloads: 32 Full text (310,04 KB) |
5. Accounting treatment of goodwill in IFRS and US GAAPMateja 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: 2785; Downloads: 194 Link to full text |
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