Naslov
National Accounting Standards in Context of Globalization and Harmonization of Financial Reporting for SMEs

Autori
Smrekar, Nikolina

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Economic Development Perspectives of See Region in the Global Recession Context / - , 2010, 92-94

ISBN
978-9958-25-046-0

Skup
5th International Conference: Economic Development Perspectives of See Region in the Global Recession Context

Mjesto i datum
Sarajevo, Bosna i Hercegovina, 14.10.2010. - 15.10.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
CFRS; IFRS for SMEs; harmonization; financial reporting; small and medium-sized entities

Sažetak
Today we are witnessing emerging need for harmonization and standardization in the field of financial reporting where the most important goal is to achieve comparable financial information. It goes without saying that the existence of different accounting solutions will create difficulties in the international exchange of business information. According to mentioned, harmonization of accounting regulative on the international level will lead to enlargement of comparable accounting practise for the purpose of satisfying economic, financial and other information needs of both internal and external users, especially domestic or foreign investors and creditors. This survey has ambition to represent which segments of national accounting standards are not regulated in a corresponding way and its intention is to provide internationally comparable solutions that will be applicable for SMEs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
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