Vasicek, Davor; Cicak, Josip - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 237-247
paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting … financial statements that have found economic expression in accounting policies. Using a variety of alternative accounting … have been made. In this paper is given an overall literature review of accounting conservatism models, which should be used …
