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The development of accounting regulation in Slovenia

Author

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  • Neil Garrod
  • Ivan Turk

Abstract

External reporting regulations in the independent Republic of Slovenia are outlined in this paper. The process by which these regulations have been developed is also considered. It is suggested that the experiences in Slovenia can provide valuable insights for the development of external reporting practices in other former command economies.External reporting regulations in the independent Republic of Slovenia are outlined in this paper. The process by which these regulations have been developed is also considered. It is suggested that the experiences in Slovenia can provide valuable insights for the development of external reporting practices in other former command economies.

Suggested Citation

  • Neil Garrod & Ivan Turk, 1995. "The development of accounting regulation in Slovenia," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 749-764.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:749-764
    DOI: 10.1080/09638189500000048
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    Cited by:

    1. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 603-633.
    2. Maja Zaman Groff & Aljoša Valentinčič, 2011. "Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 235-256.
    3. Ivica Pervan & Hana Horak & Marijana Vasilj, 2010. "Financial Reporting Regulation For The Listed Companies: Analysis For Selected Eastern European Transitional Countries In The Process Of Eu Enlargement," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 19(2), pages 277-309, december.
    4. Ivica Pervan, 2006. "Voluntary financial reporting on the internet – analysis of the practice of Croatian and Slovene listed joint stock companies," Financial Theory and Practice, Institute of Public Finance, vol. 30(1), pages 1-27.
    5. Novak, Ales, 2007. "Main factors of influence on accounting procedures in Slovenian business enterprises," SEER Journal for Labour and Social Affairs in Eastern Europe, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 10(3), pages 73-86.
    6. Riad Abdulraouf, 2006. "La comptabilité en Syrie," Post-Print halshs-00548042, HAL.
    7. Edona PERJUCI & Hysen ISMAJLI & Ardiana BUNJAKU, 2019. "Adoption of International Financial Reporting Standards (IFRSs) and their Impact on Loan Terms: Kosovo Case," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 124-124.
    8. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    9. Edona Perjuci-Uka & Hysen Ismajli & Arber H. Hoti, 2012. "Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 106-118, April.

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