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Izrazna moč bilance stanjaBergant, ŽivkoMednarodni računovodski standardi s pojmom računovodski izkazi označujejo popoln sveženj računovodskih poročil, ki obsega bilanco stanja,izkaz uspeha, izkaz sprememb finančnega položaja (izkaz ... denarnih tokov ali izkaz finančnih tokov) pa tudi opombe in druge izkaze ter pojasnila, ki so sestavni del računovodskih izkazov. Podobno opredelujejo računovodske izkaze Mednarodne smernice za revidiranje. Za potrebe tega sestavka se bomo omejili le na bilanco stanja, pri čemer ne bomo obravnavali njenih posebnosti za nekatere vrste dejavnosti.Source: Bančni vestnik : revija za denarništvo in bančništvo. - ISSN 0005-4631 (Let. 47, št. 4, 1998, str. 12-16)Type of material - article, component partPublish date - 1998Language - slovenianCOBISS.SI-ID - 11460
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source: Bančni vestnik : revija za denarništvo in bančništvo. - ISSN 0005-4631 (Let. 47, št. 4, 1998, str. 12-16)
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Database name | Field | Year |
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Bergant, Živko | 13195 |
Source: Personal bibliographies
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