Novak, Aleš (2007) The effects of globalization on Slovenian accounting standards. In: 4th International Conference "Global Challenges for Competitiveness: Business and Government Perspective", 27-29. 9. 2007., Pula, Croatia.
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Sažetak
More than 17 years have passed since the creation of the first Yugoslav accounting standards and more than 14 years since the development of the first Slovenian Accounting Standards (hereinafter SAS). So far three editions of SAS were issued – first edition in April 1993, which became effective for the accounting periods beginning on or after 1 January 1994 (hereinafter SAS 1994), second edition in September 2001, which became effective for the accounting periods beginning on or after 1 January 2002 (hereinafter SAS 2002) and the third edition in November 2005, which became effective for the accounting periods beginning on or after 1 January 2006 (hereinafter SAS 2006). Therefore, major characteristics of all three editions of SAS will be described and the main sources of influence on them, with the emphasis on their harmonization with International Accounting Standards (hereinafter IAS) and International Financial Reporting Standards (hereinafter IFRS), which are issued by the International Accounting Standards Board (hereinafter IASB).
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 4/2007 |
| Ključni pojmovi: | Slovenian Accounting Standards, Companies Act, Accounting Directives, International Financial Reporting Standards, Slovenski računovodstveni standardi, računovodstvene direktive, međunarodno financijsko izvještavanje standarda. |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo |
| Odjeli: | Odjel za ekonomiju i turizam "Dr. Mijo Mirković" |
| Datum pohrane: | 17 Oct 2012 11:35 |
| Zadnja promjena: | 08 Jan 2013 10:05 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/1581 |
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