Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting (CROSBI ID 244714)
Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Žager, Katarina ; Dečman, Nikolina
engleski
Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
In most countries, micro entities have a predominant share in the total number of registered entities. Administrative relief for micro entities is lately one of the most common requirements regarding their financial reporting practices. This subject is particularly actualized with recent amendments to new accounting directive (2013/34/EU). In this context, the creation of a more appropriate financial reporting model, customized for micro entities, represents a current scientific and professional challenge. Comparing the existing financial reporting solutions in the EU and Croatia it has been noticed that for now in Croatia there is no space for simplifying regulations even though the results of empirical research confirm the need for simplification of financial reporting model for micro entities.
financial reporting model ; accounting directive ; national legislation ; financial statements ; micro entities ; Croatia
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Podaci o izdanju
39 (2016)
2016.
451-457
objavljeno
2212-5671
10.1016/S2212-5671(16)30348-3