Naslov
Financial reporting for small and medium-sized entities in RH and EU

Autori
Mamić Sačer, Ivana ; Smrekar Nikolina

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

Izvornik
1st International Conference "Vallis Aurea", Focus on: Regional Development : proceedings / Katalinić, Branko - Požega : Beč : Veleučilište ; DAAAM International, 2008, 531-535

ISBN
978-953-98762-7-0

Skup
International Conference Vallis Aurea (1 ; 2008)

Mjesto i datum
Požega, Hrvatska, 19.09.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial reporting; small and medium-sized entrepreneurship; IFRS for SMEs; CFRS; international accounting

Sažetak
Financial reporting is one of the most demanding and the most important field of accounting. The main goal of the process of harmonization in accounting legislative is to increase comparability within different countries by determining the degree and content of their identity. In that sense authors used comparative analysis of financial reporting in Croatia and European Union to give review of accounting treatment of financial statement that are applicable in the segment of small and medium-sized entrepreneurship.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
978-3-901509-60-5 (DAAAM International)

POVEZANOST RADA