Pregled bibliografske jedinice broj: 366299
The Impact of Globalization: the Convergence of Financial Reporting Systems and Harmonization Requirements
The Impact of Globalization: the Convergence of Financial Reporting Systems and Harmonization Requirements // Proceedings of the 1st International Conference « ; ; Vallis Aurea» ; ; Focus on: Regional Development / Branko Katalinić (ur.).
Zagreb : Beč: Veleučilište u Požegi ; DAAAM International Vienna, 2008. str. 825-833 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 366299 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Impact of Globalization: the Convergence of Financial Reporting Systems and Harmonization Requirements
Autori
Roje, Gorana ; Vašiček, Vesna
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of the 1st International Conference « ; ; Vallis Aurea» ; ; Focus on: Regional Development
/ Branko Katalinić - Zagreb : Beč : Veleučilište u Požegi ; DAAAM International Vienna, 2008, 825-833
ISBN
978-953-98762-7-0
Skup
1st International Conference « ; ; Vallis Aurea» ; ; Focus on: Regional Development
Mjesto i datum
Požega, Hrvatska, 19.09.2008
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
accounting standards; financial reporting systems; international convergence; information equivalence; market globalization
Sažetak
Global convergence of financial reporting systems has accelerated as national accounting standards converge with one another, strengthening IASB as a global standard setter. This paper addresses major developments regarding international convergence of financial reporting systems, fostered by accounting standards harmonization. It is driven by the widespread idea that markets’ globalization presupposes high quality accounting standards and accounting basis’ consistency in financial reporting, to gather the confidence of accounting information users, in both, private and public sector. The question we pose is how far the convergence in terms of information equivalence has proceeded and whether further reporting systems’ harmonization is required?
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
067-0811272-1074 - Perspektiva primjene upravljačkog računovodstva u javnom sektoru RH (Vašiček, Vesna, MZOS ) ( CroRIS)
081-0811272-1274 - Koncepti i metode financijskog računovodstva u javnom sektoru Republike Hrvatske (Mrša, Josipa, MZOS ) ( CroRIS)
002-0022469-2466 - Restrukturiranje i konkurentnost hrvatskih poduzeća u pridruživanju EU (Anić, Ivan-Damir, MZOS ) ( CroRIS)
Ustanove:
Ekonomski institut, Zagreb,
Ekonomski fakultet, Zagreb
