Naslov
Impact of Globalisation on Harmonisation of Financial Reporting for SMEs

Autori
Mamić Sačer, Ivana ; Smrekar, Nikolina ; Žager, Katarina

Izvornik
Zagreb international review of economics & business (1331-5609) 12 (2009), 2; 15-32

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
globalisation; harmonisation; financial reporting; international accounting standards; SMEs

Sažetak
Small and medium-sized entities form a dominant part of the overall economy in most countries, both in developed and in transition or developing countries. Consequently, as a result of globalisation and the increasing role played by small and medium-sized entities, the need for harmonisation and standardisation of financial reporting is of particular importance for this segment of entrepreneurship. This paper focuses on financial reporting of small and medium-sized entities under the conditions of globalisation, and discusses recent international solutions in the field of financial reporting for small and medium-sized entities.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA