The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation (CROSBI ID 605988)
Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija
Podaci o odgovornosti
Mošnja-Škare, Lorena ; Galant, Adriana
engleski
The Quality of Notes relating SME Revenues and Expenditures Disclosures: Empirical Study of CFRS Implementation
This paper explores the quality of Croatian SMEs financial reporting notes relating disclosures upon revenues and expenditures, examining in such a way the level of CFRS implementation in this selected field of reporting. The goal is to determine the level of CFRS implementation in the selected field of reporting, over the SMEs group to notice any difference in their application between small and medium entities in order to assess their applicability for smaller entities. The notes contents and quality were found significantly correlated with SME size, raising the questions upon the CFRS requirements applicability by small, particularly the smallest micro-entities.
inancial reporting standards; notes; SME; revenues; expenditures
u postupku objava zbornika sa cjelovitim radovima
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
95-x.
2013.
objavljeno
Podaci o matičnoj publikaciji
The Changing Economic Landscape: Issues, Implications and Policy Options
Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli
Podaci o skupu
The 6th International Conference „The Changing Economic Landscape: Issues, Implications and Policy Options“
predavanje
30.05.2013-01.06.2013
Pula, Hrvatska