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Univerza na Primorskem Univerzitetna knjižnica - vsi oddelki (UPUK)
  • Macedonian and Slovenian accounting systems : a comparative analysis [Elektronski vir]
    Deari, Fitim ; Jerman, Mateja
    The paper seeks to present the national accounting systems of Macedonia and Slovenia, with the focus on the main differences between them. According to the implementation of IFRS many changes were ... made to both accounting systems by implementing new accounting rules. The paper analysis the characteristics of Slovenian and Macedonian accounting systems, examines the main changes that were made in recent years and presents the main differences in accounting practice with the particular emphasis on tangible assets, intangible assets, inventories and money. The analysis proves that despite some similarities many solutions between them are still different. According to the current process of harmonisation within the European Union they will be undoubtedly addressed in the future.
    Vir: New perspectives in finance, banking and management [Elektronski vir] (20 str.)
    Vrsta gradiva - prispevek na konferenci ; neleposlovje za odrasle
    Leto - 2009
    Jezik - angleški
    COBISS.SI-ID - 3161815

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