TY  - CHAP
AB  - Purpose The purpose of this chapter is to examine the reporting practices on intangible assets from the perspective of a post-transition economy. The chapter explores the significance of intangibles and the content of the disclosures provided by companies in annual reports.Methodology/approach The analysis is qualitative in nature. Annual reports of selected Slovene publicly traded companies are analysed. The research is based on the analysis of required disclosures by International Financial Reporting Standards (IFRS) and an analysis of voluntary disclosures provided by companies for the 2007–2011 financial years.Findings The results indicate that intangibles are less significant in comparison with publicly traded companies from traditionally developed economies. The analysis of disclosures reveals that companies provide almost exclusively the disclosures required by IFRS, while voluntary disclosures are not provided. Furthermore, results indicate deficiencies in financial reporting practices related to required disclosures.Research limitations The analysis is conducted on a small sample of companies. This is a consequence of the fact that a limited number of companies is trading on Ljubljana Stock Exchange. In the primary and standard quotation of shares, only 25 companies are present.Practical implications Since a growing stream of research emphasises the importance of intangibles for companies’ performance, the findings indicate possibilities for improvement of financial reporting.Originality/value The research findings contribute to existing research in the field of accounting for intangibles from the perspective of a post-transition economy. More studies of this kind in transition and post-transition economies using IFRS have yet to be performed.
VL  - 13
SN  - 978-1-78190-939-3, 978-1-78190-938-6/1479-3563
DO  - 10.1108/S1479-3563(2013)0000013013
UR  - https://doi.org/10.1108/S1479-3563(2013)0000013013
AU  - Jerman Mateja
PY  - 2013
Y1  - 2013/01/01
TI  - Intangible assets and their reporting practices: Evidence from Slovenia
T2  - Accounting in Central and Eastern Europe
T3  - Research in Accounting in Emerging Economies
PB  - Emerald Group Publishing Limited
SP  - 187
EP  - 204
Y2  - 2024/05/11
ER  -