DIKUL - logo
Narodna in univerzitetna knjižnica, Ljubljana (NUK)
Naročanje gradiva za izposojo na dom
Naročanje gradiva za izposojo v čitalnice
Naročanje kopij člankov
Urnik dostave gradiva z oznako DS v signaturi
  • Dobro ime in njegove oslabitve v času finančne krize : analiza razkritij v letnih poročilih = (Goodwill and its impairments in times of financial crisis : the analysis of disclosures in annual reports)
    Jerman, Mateja, 1985- ; Kavčič, Slavka, 1938-
    It is argued that goodwill is an increasingly important asset in the structure of total assets in modern companies. Most studies published to date have dealt with accounting for goodwill in ... traditionally developed countries, while there is a lack of research based on post-transition and transition economies. The aim of the paper is to present the most important findings of to date studies regarding goodwill and its disclosures in traditionally developed countries. Moreover, the paper analysis the importance of goodwill in selected Slovene publicly quoted companies in the period 2006-2011 and its disclosures in annual reports. On the basis of qualitative analysis there are presented recommendations for improvements of financial reporting.
    Vir: Revizor : revija o reviziji. - ISSN 0353-7935 (Letn. 23, št. 4, jul. 2012, str. 17-33)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2012
    Jezik - slovenski
    COBISS.SI-ID - 20968934

vir: Revizor : revija o reviziji. - ISSN 0353-7935 (Letn. 23, št. 4, jul. 2012, str. 17-33)

loading ...
loading ...
loading ...