Naslov
International Accounting Standards for SMEs: Empirical Evidences from SMEs in a Country in Transition and a Developed Country Facing New Challenges

Autori
Baldarelli, Maria-Gabriella ; Demartini, Paola ; Mošnja-Škare, Lorena

Prevoditelji
Ogilvie, Brenda

Vrsta, podvrsta i kategorija knjige
Autorske knjige, monografija, znanstvena

Izdavač
Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli ; Mikrorad

Grad
Pula : Zagreb

Godina
2007

Stranica
272

ISBN
978-953-7498-08-5

Ključne riječi
international accounting standards; SMEs; accounting harmonization; financial reporting

Sažetak
This book provides the theoretical backgrounds of contemporary international accounting problems analyzing the globalisation phenomenon and its pressure for accounting harmonization, reviewing the literature focused on SMEs financial reporting including the users and cost-benefit principle, as well as the influential environmental factors. It also describes the institutional context of SMEs financial reporting in the European Union referring to the EU harmonization processes, pointing out the activities of IASB and UNCTAD-ISAR in the field of SMEs financial reporting standards and guidelines development. Actually, the most relevant parts of the book present the results of the empirical research of the International Accounting Standards implementation in two countries with different financial reporting environments: a country in transition (Croatia) and a developed country facing new challenges (Italy). The comparison of empirical evidences once more stresses the obstacles of reaching the harmonization goals implicating the need to harmonise the institutional factors among the countries as the pre-condition of their accounting harmonization.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
U knjizi su prezentirani kumulativni rezultati istraživanja provedenih u okviru ovog projekta te projekta koji je njemu prethodio br. 0145008 (voditelj: Mošnja-Škare, L.).

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