1. Determining cost of capital : the key to firm valueHazel J. Johnson, 1999, priročnik Opis: Determining cost of capital : #the #key to firm value Ključne besede: poslovne finance, korporacije, finančni management, financiranje, vrednotenje, kapital, rizični kapital, spremembe, stroški, vodstveno računovodstvo, negotovost, ekonomsko ravnotežje, finančno upravljanje, tveganje, portfolio, listinjenje, vrednostni papirji, uporaba računalnika, priročniki Objavljeno v RUP: 10.07.2015; Ogledov: 3441; Prenosov: 228 Povezava na celotno besedilo |
2. Intermediate accountingDonald E. Kieso, 2004, pregledno delo Ključne besede: računovodstvo, finančno računovodstvo, računovodske informacije, računovodski standardi, dohodek, premoženje, bilanciranje, finančna sredstva, davek od dohodka, poslovna etika, poslovne finance, poslovno okolje, finančno poslovanje, standardi, poročila, finančna poročila, informacijski sistemi, bilance, denarni tokovi, denar, gotovina, delnice, delničarstvo, vrednostni papirji, obveznice, časovne vrste, vrednost, inventura Objavljeno v RUP: 10.07.2015; Ogledov: 3972; Prenosov: 83 Povezava na celotno besedilo |
3. The evolution of financial standards for small and medium-sized entitiesMateja Jerman, Gordana Ivankovič, 2011, izvirni znanstveni članek Opis: 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. Ključne besede: finančno poročanje, računovodstvo, standardi, mednarodni računovodski standardi, mala podjetja, srednje velika podjetja Objavljeno v RUP: 15.10.2013; Ogledov: 3146; Prenosov: 75 Povezava na celotno besedilo |