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2. Harmonization of audit regulation in the European Union, a case of Croatia and SloveniaGordana Ivankovič, Sandra Janković, Mateja Jerman, 2010, original scientific article Found in: osebi
Keywords: revizija, EU ureditev, sporazum, usklajevanje, Hrvaška, Slovenija
Published: 15.10.2013; Views: 2794; Downloads: 59
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7. Prostovoljstvo v funkciji odgovornega turizmaJasna Kneipp, 2011, undergraduate thesis Found in: osebi
Keywords: turizem, odgovorni turizem, prostovoljstvo, volonterstvo, študenti, ankete, analize, zaključne projektne naloge
Published: 11.12.2020; Views: 589; Downloads: 46
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8. Nadgradnja računovodske funkcije Gostišča PiratRok Vogrič, 2007, undergraduate thesis Found in: osebi
Keywords: družinska podjetja, mala podjetja, poslovni sistemi, gostinski proizvodi, uspešnost poslovanja, računovodstvo, kazalci poslovanja, informacijski sistemi, planiranje, letni plani, kalkulacije, stroški, metode, diplomske naloge
Published: 26.02.2021; Views: 373; Downloads: 31
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9. 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.
Found in: osebi
Keywords: finančno poročanje, računovodstvo, standardi, mednarodni računovodski standardi, mala podjetja, srednje velika podjetja
Published: 15.10.2013; Views: 2602; Downloads: 68
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10. Analiza študijskih programov Fakultete za turistične študije - Turistice Univerze na PrimorskemGorazd Sedmak, Janez Mekinc, Katarina Mušič, Gordana Ivankovič, 2015, independent scientific component part or a chapter in a monograph Found in: osebi
Keywords: kakovost, turizem, visokošolski študijski programi, Univerza na Primorskem, Fakulteta za turistične študije Turistica, evalvacija
Published: 15.10.2015; Views: 2790; Downloads: 78
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