| Author: | Ermenc, E. |
| Title: | Accounting standards and financial instruments |
| Journal: | Slovenska ekonomska revija
1995 : VOL. 46:55, p. 110-115 |
| Index terms: | SLOVENIA BANKING ACCOUNTING STANDARDS |
| Language: | slv |
| Abstract: | Expanded use of new financial instruments is an important characteristic of the recent development of the financial economy.New forms of compound and derivative instruments have started to be used in Slovenia too.Their accounting treatment is based on accounting standards that were put in force for the banking system in the year 1994. Most of the interest on accountancy is related to the Bank of Slovenia's monetary policy instruments. |
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