URN:NBN:SI:doc-JJ9JGAPL2018Chaibi, Hasnadocuments/doc/J/URN_NBN_SI_doc-JJ9JGAPL_001.pdfdocuments/doc/J/URN_NBN_SI_doc-JJ9JGAPL_001.txt203articlestr. 423-437, 4441580-0466301221888URN:NBN:SI:doc-JJ9JGAPLengEkonomska fakultetaZveza ekonomistov SlovenijeEconomic and business reviewBY-NC-NDmednarodni standardiračunovodski izkaziračunovodstvoraziskaverazvojstroškia value relevance approachResearch and development expenses under IFRS mandatory implementation