WORKING HOURS / BOOK LENDING: Monday, Wednesday, Friday 8.30 - 14.00, Tuesday, Thursday 8.30 - 17.00. READING ROOM: Monday - Thursday 8.30 - 17.00; Friday 8.30 - 14.00. Summer working hours(july-august) / Library and reading room: 9.00 - 14.00.
13.
Primerjava SRS 2001 in MSRP 2004 - uvod v SRS in oblike računovodskih izkazov = (Comparison between SAS 2001 and IFRS 2004 - introduction to SAS and the formats of financial statements)
Vezjak, Blanka
V slovenskih računovodskih standardih, sprejetih decembra 2001 in veljavnih od 1. januarja 2002, so upoštevana v času njihovega pripravljanja najnovejša strokovna dognanja na področju računovodstva, ...še posebej rešitve, zapisane v takrat veljavnih mednarodnih računovodskih standardih. Kljub temu so določene razlike med slovenskimi in mednarodnimi računovodskimi standardi obstajale oziroma še obstajajo. Medtem je prišlo do obsežne prenove mednarodnih računovodskih standardov in izdaje novih mednarodnih standardov računovodskega poročanja; večina sprememb in novosti se bo uporabljala za poslovna leta, ki se bodo začela na 1. januar 2005 ali po njem, uporaba pred tem datumom pa se priporoča ali je možna. S tem se je obseg razlik med slovenskimi in mednarodnimi standardi bistveno povečal. Pripravljen je pregled ključnih razlik med slovenskimi računovodskimi standardi 2001 in zadnjo zbirko mednarodnih standardov računovodskega poročanja, izdano 2004, ki vključuje vse mednarodne standarde, veljavne od 1. januarja 2005. V tem prispevku bo predstavljena primerjava določb uvoda in standardov o oblikah računovodskih izkazov iz zbirke slovenskih računovodskih standardov z rešitvami v mednarodnih standardih računovodskega poročanja.
It was not necessary to add the material to the shelf.
Bibliographic material was successfully added on shelf.
Adding bibliographical material on shelf was not successful.
Material is already on the shelf.
Permalink
URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year
Impact factor
Edition
Category
Classification
JCR
SNIP
JCR
SNIP
JCR
SNIP
JCR
SNIP
Select the library membership card:
DRS,
in which the journal is indexed
Database name
Field
Year
Links to authors' personal bibliographies
Links to information on researchers in the SICRIS system
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
