Naslov
Specific Aspects of Financial Reporting for SME

Autori
Sever, Sanja

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

Izvornik
4th International Conference – An Enterprise Odyssey: Tourism- Governance and Entrepreneurship / - Cavtat : Dubrovnik, 2008

Skup
4th International Conference – An Enterprise Odyssey: Tourism- Governance and Entrepreneurship

Mjesto i datum
Dubrovnik, Hrvatska; Cavtat, Hrvatska, 11.06.2008. - 14.06.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting harmonization; international accounting standards; SME; financial reporting; Croatia

Sažetak
The information needs of user’ s of financial reports of SMEs differ. In that sense this paper presents differences and similarities between financial reporting of SMEs and big and quoted companies. International accounting standards bring a positive contribution to the accounting harmonization. This process of accounting harmonization also includes Croatia as the active participant in globalization process. Based on the research in the paper are presented basic macroeconomic ratios about the small and medium sized business in Croatia. Furthermore, this paper presents an existing experience of financial reporting for SMEs in Croatia. Besides presenting an existing experience of financial reporting of SMEs in Croatia this paper gives basic recommendation, solutions and guidance in order to improve the process of financial reporting of SMEs in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Rad prihvaćen za sudjelovanje na konferenciji i objavljivanje u zborniku

POVEZANOST RADA