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  • Intangible assets and their reporting practices : Evidence from Slovenia
    Jerman, Mateja
    The purpose of this chapter is to examine the reporting practices on intangible assets from the perspective of a post-transition economy. The chapter explores the significance of intangibles and the ... content of the disclosures provided by companies in annual reports.The analysis is qualitative in nature. Annual reports of selected Slovene publicly traded companies are analysed. The research is based on the analysis of required disclosures by International Financial Reporting Standards (IFRS) and an analysis of voluntary disclosures provided by companies for the 20072011 financial years.The results indicate that intangibles are less significant in comparison with publicly traded companies from traditionally developed economies. The analysis of disclosures reveals that companies provide almost exclusively the disclosures required by IFRS, while voluntary disclosures are not provided. Furthermore, results indicate deficiencies in financial reporting practices related to required disclosures.The analysis is conducted on a small sample of companies. This is a consequence of the fact that a limited number of companies is trading on Ljubljana Stock Exchange. In the primary and standard quotation of shares, only 25 companies are present.Since a growing stream of research emphasises the importance of intangibles for companies performance, the findings indicate possibilities for improvement of financial reporting.The research findings contribute to existing research in the field of accounting for intangibles from the perspective of a post-transition economy. More studies of this kind in transition and post-transition economies using IFRS have yet to be performed.
    Vir: Accounting in Central and Eastern Europe (2013, Str. 187-204)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2013
    Jezik - angleški
    COBISS.SI-ID - 1536108484
    DOI

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