Accounting Harmonisation and SMB Internationalisation: Croatian Empirical Evidence (CROSBI ID 522646)
Prilog sa skupa u zborniku | stručni rad | međunarodna recenzija
Podaci o odgovornosti
Mošnja-Škare, Lorena
engleski
Accounting Harmonisation and SMB Internationalisation: Croatian Empirical Evidence
Croatian economy represents a typical small economy in transition highly dependent on international collaboration. Small and medium enterprises (SME) that present the most of Croatian business entities making around 44% of GDP, are strongly involved in cross border business. That’ s why it’ s crucial to found their business decisions on information derived from harmonized financial reports with their business partners’ abroad. So, this paper explores the accounting harmonisation processes in Croatian SMB via implementation of international accounting standards and their recent developments. It also discusses possible guidelines towards reaching the accounting harmonisation goals to enable successful participation in globalisation processes what is crucial for SMB and Croatian economy in general.
SMB; internationalisation; accounting harmonisation; globalisation; international accounting standards.
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Podaci o prilogu
2006.
objavljeno
Podaci o matičnoj publikaciji
West Lake International Conference on Small & Medium Business
Hangzhou: Zhejiang Provincial Institute of Small & Medium Business
Podaci o skupu
West Lake International Conference on Small & Medium Business
ostalo
15.10.2006-15.10.2006
Hangzhou, Kina