The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small and Medium-sized Entities (SMEs), which represent 99.8% of all Slovene enterprises. The paper examines the most important legal bases for external financial reporting of SMEs,...

The paper aims to present the most important characteristics of the evolution of the accounting system in Slovenia, emphasizing the most important features of the national accounting standards as well as the institutional framework that has affected the accounting development. Slovenia is a code...

The paper aims to present the most important characteristics of the evolution of the accounting system in Slovenia, emphasizing the most important features of the national accounting standards as well as the institutional framework that has affected the accounting development. Slovenia is a code...

According to the growing need for more comparable accounting standards, the beginnings of In- ternational Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small...

The paper aims to present the most important characteristics of the evolution of the accounting system in Slovenia, emphasizing the most important features of the national accounting standards as well as the institutional framework that has affected the accounting development. Slovenia is a code...

Purpose 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. Methodology/approach...