Naslov
Financial Reporting for Croatian Listed Companies - Need for Harmonization with EU Regulation

Autori
Pervan, Ivica

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

Izvornik
6th International Conference Economic Integration, Competition and Cooperation : proceedings / - Rijeka : Ekonomski fakultet Sveučilišta u Zagrebu, 2007

ISBN
978-953-6148-61-5

Skup
International Conference Economic Integration, Competition and Cooperation (6 ; 2007)

Mjesto i datum
Opatija, Hrvatska, 19.04.2007. - 20.04.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial reporting; disclosure; listed companies; Croatia; EU.

Sažetak
Financial reporting and disclosure represents an important pillar for efficient capital markets. Increased transparency is aimed to improve investors’ relations and reduce cost of capital. In order to achieve high quality reporting and disclosure it is crucial to develop appropriate regulatory framework. EU regulation is significantly improved after regulation which requires usage of IAS/IFRS for consolidated statements of listed companies. Disclosure requirements are additionally defined by Transparency Directive and Remuneration Recommendation. Croatian regulative still needs some adjustments in order to achieve EU requirements. As the main area for disclosure improvements the following can be pointed out: accounting policies, notes to financial statements, segment information, auditor’ s report, managerial discussion on financial position and results, major business risks, etc.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA