URN:NBN:SI:doc-LTTPDFIY2019Gornjak, Mojcadocuments/doc/L/URN_NBN_SI_doc-LTTPDFIY_001.pdfdocuments/doc/L/URN_NBN_SI_doc-LTTPDFIY_001.txt14articleiss. 2str. 95-116, 1651854-423121291779URN:NBN:SI:doc-LTTPDFIYslvFakulteta za managementManagementBY-NC-NDaccounting changeaccounting processesfinancial statementsIAS 39IFRS 9international financial reporting standardsmednarodni standardi računovodskega poročanjaMRS 39MRSP 9računovodski izkaziračunovodski procesiinitiator of changes in management accounting processesIFRS 9