search query: @author Kokotec-Novak, M. / total: 5
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| Author: | Kokotec-Novak, M. |
| Title: | Slovenski raüunovodski standardi in gospodarjenje slovenskih podjetij v tranziciji |
| Journal: | Nase gospodarstvo
1994 : VOL. 40:5, p. 563-568 |
| Index terms: | SLOVENIA ACCOUNTING STANDARDS CAPITAL |
| Language: | slv |
| Abstract: | In 1994, the Slovenian companies, pursuant to the provisions of the Law on Economic Companies, began their economic categories in the light of the Slovenian acounting standards (SAS).The definition of the capital category plays a major role in the Slovenian accounting standards where, at least, the need for its preservation has clearly been stressed.This is reflected too in the capital reports in the accounting statements.Numerous factors have the impact on the social capital which is the basis for the ownership restructuring of companies.It is, therefore, necessary to have a very good knowledge on the characteristics of the individual economic categories while measuring the economy. |
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