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Current State and Future Perspectives of Applying Fair Value Measurement in Financial Reporting of Small Manufacturing Companies in Republic of Croatia (CROSBI ID 276891)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Tušek, Boris ; Ježovita, Ana ; Halar, Petra Current State and Future Perspectives of Applying Fair Value Measurement in Financial Reporting of Small Manufacturing Companies in Republic of Croatia // Test engineering and management, 82 (2020), 1-2; 15245-15252

Podaci o odgovornosti

Tušek, Boris ; Ježovita, Ana ; Halar, Petra

engleski

Current State and Future Perspectives of Applying Fair Value Measurement in Financial Reporting of Small Manufacturing Companies in Republic of Croatia

Adequate non-financial and financial information are critical for companies‘ management to make rational business decisions. The most important financial information for that process are results of the accounting information systems that are presented in the form of financial statements. Therefore, in order for companies‘ management and other stakeholders to make informed business decisions, it is important that the information contained in financial statements are of a high quality, i.e. realistic and objective. In order to achieve that, it is crucial to adequately assess and evaluate positions of the financial statements. In the majority of global economies, as well as in the Republic of Croatia, companies that dominate almost every economic sector are micro and small companies. Financial reporting, especially the assessment and evaluation methods for financial statements‘ positions are prescribed by relevant accounting standards where the biggest discussions among the academics and practitioners are raised about the usefulness and applicability of using fair value measurement by smaller companies. The main purpose of this study was to explore the current state and extent to which Croatian micro and small companies in the sector of manufacturing of coke and refined petroleum products apply fair value measurement for their financial reporting. In addition, the aim of this paper was also to make proposals for simplification of the financial reporting requirements for smaller companies.

Accounting Standards, Fair Value Measurement, Manufacturing Sector, Micro and Small Companies, Republic of Croatia

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Podaci o izdanju

82 (1-2)

2020.

15245-15252

objavljeno

0193-4120

Povezanost rada

Ekonomija

Indeksiranost