Pregled bibliografske jedinice broj: 476387
Harmonisation of Croatian Accounting System with European Union's Requests
Harmonisation of Croatian Accounting System with European Union's Requests // The International Scientific Journal of Management Information Systems, 50 (2007), 3-7 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 476387 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Harmonisation of Croatian Accounting System with European Union's Requests
Autori
Mamić Sačer, Ivana ; Tušek, Boris ; Žager, Lajoš
Izvornik
The International Scientific Journal of Management Information Systems (1452-774X) 50
(2007);
3-7
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
accounting system; EU directives; harmonization; IFRS; international accounting
Sažetak
A process of accounting harmonization is a result of a process of globalization. One of the fields that are certainly important for harmonisation, not only in Croatian case, but also for European and world economy consideration is the field of financial reporting. Because of differences in characteristics of national regulations, there are some differences in financial reporting framework for companies that are oriented only on national (domestic) market and for those that have global business policy. In this paper, authors compare Croatian Law on accounting with European Union requests and some world experiences in financial reporting.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
067-0000000-2486 - Harmonizacija financijskog izvještavanja malih i srednjih poduzeća (Žager, Katarina, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Zagreb
Citiraj ovu publikaciju:
Uključenost u ostale bibliografske baze podataka::
- DOAJ
- Academic Journal database, Index Copernicus International
