Effects of changes in the accounting standards on the accounting and tax treatment of provisions for severance payments
The change made to the International Accounting Standard 19 "Employee benefits" has influenced the change of the Slovenian Accounting Standard 10 "Provisions". By the end of 2015, companies could use the simplified method of calculating and measuring retirement severance payments...
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| Glavni avtor: | |
|---|---|
| Format: | Book Chapter |
| Jezik: | English |
| Teme: | |
| Online dostop: | http://ijaemr.com/uploads/ijaemr_01_196.pdf |
| Sorodne knjige/članki: | Vsebovano v:
International journal of advanced engineering and management research |
| Oznake: |
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