Faculty of Economics and Business, Maribor (EPF)
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Nove zamisli o povračilih zaposlencem po MRS 19 = New ideas concerning employee benefits in IAS 19Vezjak, BlankaV prispevku je predstavljeno računovodsko obravnavanje povračil zaposlenim, kot ga od začetka leta 1999 predpisuje novi mednarodni računovodski standard. V zvezi s pozaposlitvenimi povračili ... opredeljuje računovodsko obravnavanje programov z določenimi prispevki in programov z določenimi povračili. V prispevku je prikazan razvoj tega standarda in njegove najpomembnejše značilnosti, predvsem pa računovodsko obravnavanje programov pozaposlitvenih povračil, ki jih opredeljuje tudi slovenski Predlog zakona o pokojninskem in invalidsem zavarovanju (v času pisanja v prvi obravnavi).Source: 31. simpozij o sodobnih metodah v računovodstvu, financah in reviziji, Portorož, 24.-26. marca 1999 : [zbornik referatov] (Str. 159-170)Type of material - conference contributionPublish date - 1999Language - slovenianCOBISS.SI-ID - 4491036
Author
Vezjak, Blanka
Topics
zaposlovanje |
računovodstvo |
računovodski standardi |
zakoni |
zakonodaja |
Slovenija |
invalidsko zavarovanje |
pokojninsko zavarovanje
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