Naslov
Accounting Standards for Small and Medium Enterprises in Croatia

Autori
Mošnja-Škare, Lorena

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

Izvornik
L'ipotesi di espansione in Europa degli IAS/IFRS / Capodaglio, Gianfranco - Rim : RIREA Aziende Studi e Ricerche di Economia Aziendale, 2011, 225-245

ISBN
978-88-96004-84-5

Skup
Accounting Standards for Small and Medium Size Entities in Europe I principi contabili in Europa per le imprese di minori dimensioni

Mjesto i datum
Rimini, Italija, 08.10.2010

Vrsta sudjelovanja
Pozvano predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting standards; SMEs; CFRSs; IFRSs; harmonization

Sažetak
The paper provides an overview on Croatian accounting system developments from early 1990s onwards, analyzed through accounting standards implementation. Three main changes in the accounting legislation are described, two of them in the light of international standards application and the latter one relates to national standards adoption. This is a kind of particular path of accounting standards developments that could be interesting to other European countries in the debates on international versus national standards application. Some empirical results and observations regarding Croatian Financial Reporting Standards /CFRSs implementation are presented, in addition to the research results on IASs implementation in Croatia that were presented at past Rimini conferences on the accounting principles implementation in Europe.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA