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International Accounting Standards Implementation - Environmental Aspects and Considerations of SMEs' Internal Factors Affecting Financial Reporting: Current Practices in Croatia

The paper explores environmental factors as well as the enterprises’ features and their accounting particularities as the potential variables of influences on financial reporting based on IASs implementation. Those factors cause the differences in the accounting practices internationally as well as intranationally, i.e., among the countries as well as among individual practices in a given country. The international differences and accounting systems classifications in the literature are presented, focusing then on the internal factors and trying to explain the International Accounting Standards application in relation to enterprise’ s (and its accounting) features among Croatian SMEs. Environmental influences affecting Croatian financial reporting were mainly discussed under the transition process and the process of joining the EU. Also the logit models identifying significant relations between SMEs’ features and IASs implementation (UNCTAD-ISAR’ s condensed set of IASs for SMEs), derived from the sample of Croatian SMEs, were presented.

international accounting standards, environmental influences, enterprises' features, SMEs

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