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Revaluation, depreciation and provisions comparison beetween International and Slovene accounting standardsKreslin, Damijan, 1966-Slovene Accounting Standards (SAS) are a set of mandatory rules on professional management in the accounting field drafted and published by the Slovene Institute of Auditors. SAS primarily apply to ... business enterprises, yet they may also be used by other enterprises, non-profit institutions and state organisations providing this is specifically stipulated by relevant national regulations. Provisions of IAS are used only to offer information to be used as a professional benchmarkč they are not directly applied as SAS provisions, unless they fully comply with Slovene Accounting Standards. The value of Slovene business enterprises is partially the result of the specific nature of Slovene Accounting Standards. Net income disclosed by Slovene business enterprises under IAS exceeds the net income they disclose under SAS.A study of Slovene businesses that have been using both SAS and IAS provides an opportunity to establish and analyse differences between SAS and IAS which are the result of different accounting treatments of revaluation, depreciation and provisions.Source: 2001 conference : program, abstracts, directory of participants : Paris/France, July 22-26, 2001 (str. 70)Type of material - conference contributionPublish date - 2001Language - englishCOBISS.SI-ID - 419287
Author
Kreslin, Damijan, 1966-
Topics
Slovenija |
računovodstvo |
standardi |
primerjava |
Slovenia |
accounting |
standards
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Kreslin, Damijan, 1966- | 21881 |
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