Naslov
International Accounting Solutions and Guidance for Small and Medium-sized Entities

Autori
Žager, Katarina ; Smrekar, Nikolina ; Oluić, Ana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
MicroCAD 2008, International Scientific Conference, Section R: Company Competitiveness in the XXI Century / - Miskolc, 2008, 97-102

ISBN
978-963-661-827-8

Skup
MicroCAD 2008, International Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 20.03.2008. - 21.03.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
harmonization; qualitative criteria; quantitative criteria; guidance for small and medium-sized entities; national vs. international standards

Sažetak
Harmonization and standardization of financial reporting of small and medium-sized entities is complicated and very demanding task. This paper gives review of some interesting and very important issues such as classification criteria, accounting regulative for small and medium-sized entities which differ in specified countries (Great Britain, Ireland, Slovenia, China, etc.). Although beside these here mentioned countries that have developed their own national accounting standards for SMEs there are majority of other countries in which usage of International Financial Reporting Standards (IFRS) is obligatory for all entities regardless of their size. The main goal of this survey is to give accounting solutions and some useful guidance for the segment of small and medium-sized entities.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA