Pregled bibliografske jedinice broj: 154197
Finacial reporting in small and medium enterprises
Finacial reporting in small and medium enterprises // microCAD 2004: International Scientific Conference / Laszlo, Lehoczky ; Laszlo, Kalmar (ur.).
Miskolc: Innovation and Technology Transfer Centre, University of Miskolc, 2004. str. 173-178 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Finacial reporting in small and medium enterprises
Autori
Mrša, Josipa
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
MicroCAD 2004: International Scientific Conference
/ Laszlo, Lehoczky ; Laszlo, Kalmar - Miskolc : Innovation and Technology Transfer Centre, University of Miskolc, 2004, 173-178
Skup
MicroCAD 2004: International Scientific Conference
Mjesto i datum
Miskolc, Mađarska, 18.03.2004. - 19.03.2004
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
small and medium-sized enterprises; finacial reporting; IFRSs
Sažetak
There are several reasons why SMEs have different needs for financial reporting than larger entities. SMEs reports are primarly intended to owner-managers and should be useful for managers purpose. These entities need financial accounting and reporting framework that would provide management information, which is flexible enough to be accomodated in accordance with the growing of business. For the manager-owner there are three levels of standard information which accounting could assure depending on level od information: (i)low level are tax-based rules of accounting, (ii) middle level are accounting and reporting rules which have to meet requirements of IFRS and (iii) high level is standard reporting for SME (or IFRS) extedned with information for managing the entity. In accordance with, SME's should not be taken as a homogenous group. Depending on their size, different levels of information are needed. For micro entities with less then five or ten employees or pure family entities, low level of accounting information is enough. For larger entities, with less then 20-30 employees, the application of IFRS have to be selective based. But, for SME's entities with number of employees less than 50, the minimum of managerial accounting information has to be provided. Regardless of accepted level as minimum, SME's have to be free to choose special SME's accounting standards or to choose general IFRS.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
