engleski

Comparison of accounting reform in Croatia and other countries in transition

One of the most important transition process in enterprises is accounting reform. This paper briefly shows its proceeding in Croatia and compares this with other transition countries. The reform starting point and its development are characterized by common features and also by peculiarities of individual countries. Only some of the characteristics found in comparative research of these processes are pointed out in the paper, upon the basis of which their further development directions are proposed.

accounting reform; comparison; transition

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