Pregled bibliografske jedinice broj: 272361
Accounting Harmonisation and SMB Internationalisation: Croatian Empirical Evidence
Accounting Harmonisation and SMB Internationalisation: Croatian Empirical Evidence // West Lake International Conference on Small & Medium Business
Hangzhou: Zhejiang Provincial Institute of Small & Medium Business, 2006. (ostalo, međunarodna recenzija, cjeloviti rad (in extenso), stručni)
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Naslov
Accounting Harmonisation and SMB Internationalisation: Croatian Empirical Evidence
Autori
Mošnja-Škare, Lorena
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), stručni
Izvornik
West Lake International Conference on Small & Medium Business
/ - Hangzhou : Zhejiang Provincial Institute of Small & Medium Business, 2006
Skup
West Lake International Conference on Small & Medium Business
Mjesto i datum
Hangzhou, Kina, 15.10.2006
Vrsta sudjelovanja
Ostalo
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
SMB; internationalisation; accounting harmonisation; globalisation; international accounting standards.
Sažetak
Croatian economy represents a typical small economy in transition highly dependent on international collaboration. Small and medium enterprises (SME) that present the most of Croatian business entities making around 44% of GDP, are strongly involved in cross border business. That’ s why it’ s crucial to found their business decisions on information derived from harmonized financial reports with their business partners’ abroad. So, this paper explores the accounting harmonisation processes in Croatian SMB via implementation of international accounting standards and their recent developments. It also discusses possible guidelines towards reaching the accounting harmonisation goals to enable successful participation in globalisation processes what is crucial for SMB and Croatian economy in general.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
