Naslov
Utjecaj MSFI za MSP na zakonodavstvo EU
(The Influence of IFRS for SMEs on EU legislation)

Autori
Mamić Sačer, Ivana

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

Izvornik
2th International Conference ''Vallis Aurea'' focus on Regional development, / - Požega : Beč, 2010, 761-769.

ISBN
978-953-7744-06-9

Skup
2th International Conference ''Vallis Aurea'' focus on Regional development, Polytechnic School of Pozega, DAAAM International Viena, Požega- Vienna, 3 September 2010.

Mjesto i datum
Požega, Hrvatska, 03.09.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
zakonodavstvo EU; MSFI za MSP; direktive EU
(EU legislations; IFRS for SMEs; EU Directives)

Sažetak
This work analyses possible approaches on EU making decision about adopting International financial reporting standards for small and medium sized entities. These approaches are considered through the legal acts of the Union (regulations, directives, decisions, recommendations and opinions). The IFRS for SMEs’ impact is considered in connection with the changes of Fourth Council Directive and existence national accounting standards i.e. generally accepted accounting principles.

Izvorni jezik
Hrvatski

Znanstvena područja
Ekonomija

POVEZANOST RADA