Pregled bibliografske jedinice broj: 435972
Need of IAS Implementation in Capital Markets: Case of Croatia
Need of IAS Implementation in Capital Markets: Case of Croatia // Fifth International Conference on "Enterprise in Transition" (Conference Proceedings) / Reić, Zlatan (ur.).
Split: Ekonomski fakultet Sveučilišta u Splitu, 2003. str. 1981-1990 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 435972 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Need of IAS Implementation in Capital Markets: Case of Croatia
Autori
Aljinović Barać, Željana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Fifth International Conference on "Enterprise in Transition" (Conference Proceedings)
/ Reić, Zlatan - Split : Ekonomski fakultet Sveučilišta u Splitu, 2003, 1981-1990
ISBN
953-6024-49-7
Skup
Fifth International Conference on "Enterprise in Transition"
Mjesto i datum
Tučepi, Hrvatska; Split, Hrvatska, 22.05.2003. - 24.05.2003
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
accounting reporting standards; capital markets; financial statements
Sažetak
In this paper we made comparison between IAS and other standards as possible choices to accomplish the unique accounting rules on global level. We also compared the extent of IAS implementation in developed capital markets and capital market in Croatia, which is underdeveloped and has limited significance in the financial system. Finally, on the sample of companies listed on the Zagreb Stock Exchange we empirically tested the extent of IAS implementation.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
