engleski

Need of IAS Implementation in Capital Markets: Case of Croatia

In this paper we made comparison between IAS and other standards as possible choices to accomplish the unique accounting rules on global level. We also compared the extent of IAS implementation in developed capital markets and capital market in Croatia, which is underdeveloped and has limited significance in the financial system. Finally, on the sample of companies listed on the Zagreb Stock Exchange we empirically tested the extent of IAS implementation.

accounting reporting standards; capital markets; financial statements

nije evidentirano