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  • Die Rolle konsolidierter Rechnungswesennachweise bei Kooperationen zwischen KMUs und Grossunternehmen = The role of consolidated accounting statements in cooperation between SMEs and large enterprises
    Kokotec-Novak, Majda
    In order to get acquainted with the economic situation of the related society or the society in a group, we draw up consolidated accounting statement which comprise a consolidated balance sheet, a ... consolidated statement of profit and loss and a consolidated funds flow statement. The balance of transaction within the framework of the group as well as the profits, which are not yet traded outside the group, are not considered in the consolidated accounting statements. In Slovenia, while the international directives (IAS), especially in the IAS-No.27 and in the 7th EU directive. The introduction process of the consolidation into the companies requires a specific organizational approach.
    Vir: EU-Integration und Unternehmenskooperationen : mit Betonung der KMU : Sammmelband des Internationalen wissenschaftlichen Symposiums Management und Entwicklung [auch] MER 2000, Slowenien, Portorož, 30. März-1. April 2000 (Str. 28-29)
    Vrsta gradiva - prispevek na konferenci
    Leto - 2000
    Jezik - nemški
    COBISS.SI-ID - 5029660

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