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3. Accounting standardsJohn Blake, Henry Lunt, 2001, higher education textbook Abstract: Accounting standards Keywords: računovodstvo, standardi, računovodski standardi, denarni tokovi, finančna poročila, predstava, konsolidacija, finančni instrumenti, izvedeni finančni instrumenti, delnice, vrednostni papirji, kapital, davki, obdavčenje, valuta, transakcije, finančna politika, participacija, vodstveno računovodstvo, investicije, lastnina, dodana vrednost, davek na dodano vrednost, stroški, pokojnine, pokojninski skladi, združevanje, združitve podjetij, pripojitve podjetij, joint venture, premoženje, vrednotenje, vrednost, segmentacija, Velika Britanija, učbeniki Published in RUP: 10.07.2015; Views: 4064; Downloads: 73 Link to full text |
4. Intermediate accountingDonald E. Kieso, 2004, review Keywords: 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 Published in RUP: 10.07.2015; Views: 4209; Downloads: 83 Link to full text |
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7. The evolution of financial standards for small and medium-sized entitiesMateja 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. Keywords: finančno poročanje, računovodstvo, standardi, mednarodni računovodski standardi, mala podjetja, srednje velika podjetja Published in RUP: 15.10.2013; Views: 3302; Downloads: 78 Link to full text |
8. Letno poročilo gospodarske družbeMaja Hrovat, 2005, undergraduate thesis Keywords: računovodstvo, letno poročilo, računovodsko poročilo, poslovno poročilo, standardi, mednarodni računovodski standardi, slovenski računovodski standardi, računovodski kazalniki, diplomska dela Published in RUP: 15.10.2013; Views: 3354; Downloads: 113 Link to full text This document has more files! More... |
9. Računovodski izkazi gospodarske družbeNataša Krajnc, 2007, undergraduate thesis Keywords: računovodstvo, računovodski izkazi, računovodski standardi, bilanca, sredstva, obveznosti do virov sredstev, prihodki, odhodki, letno poročilo, gospodarska družba, diplomska dela Published in RUP: 15.10.2013; Views: 3807; Downloads: 112 Link to full text This document has more files! More... |
10. Pravilnik o računovodstvuKatja Krošelj, 2006, undergraduate thesis Keywords: računovodstvo, pravilniki, standardi, slovenski računovodski standardi, poslovne knjige, knjigovodske listine, računovodska načela, organiziranost računovodstva, delovanje računovodstva, diplomska dela Published in RUP: 15.10.2013; Views: 4233; Downloads: 185 Link to full text This document has more files! More... |