engleski

Analysis of Financial Reporting Standards Specially Designed for Micro-Entities

All entities, regardless of size, are obliged to apply appropriate accounting standards in the field of financial reporting. However, the question arises to what extent existing accounting solutions meet and follow the information requirements as well as the financial capabilities of micro entities. Therefore, the paper analyses the most important provisions of A Guide for Micro-sized Entities Applying the IFRS for SMEs, Financial Reporting Standard applicable to the Micro- entities Regime and Croatian Financial Reporting Standards in order to know whether there are differences in expressing the financial position and performance of micro entities in different countries.

micro entity ; IFRS for SMEs ; national financial reporting standards for micro entities

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