Jerman, Mateja; Novak, Ales - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 351-372
financing, close linkage between financial accounting income and taxable income and a small auditing profession. IFRS are … to apply the IFRS for their consolidated as well as separate annual financial statements. Since the number of entities in … Slovenia that prepare their financial statements in conformity with IFRS is in international terms rather small, our literature …