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Univerza na Primorskem Univerzitetna knjižnica - vsi oddelki (UPUK)
  • The implementation of international financial reporting standards [Elektronski vir]
    Jerman, Mateja
    The paper presents the historical development of International Financial Reporting Standards (IFRS) and principal institutions linked to their implementation process. The paper seeks to examine the ... harmonisation process within the European Union and critically examines the convergence process between IFRS and American Generally Accepted Accounting Principles. The aim of the accounting harmonisation process is to assure more comparable financial statements that will lead to minor reporting costs. To that end we will be witnessing the issuance of IFRS for entities that were not accountable. The paper critically analysis the benefits and reporting costs related to their adoption. If their adoption will be obligatory for Member States we will be witnessing the new era of corporate reporting.
    Vir: Proceedings [Elektronski vir] (Str. 324-330)
    Vrsta gradiva - prispevek na konferenci ; neleposlovje za odrasle
    Leto - 2009
    Jezik - angleški
    COBISS.SI-ID - 3072727

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