Naslov
Accounting Harmonization for SMEs in Europe: Some Remarks on IFRS for SMEs and Empirical Evidences

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

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

Izvornik
Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil / Afrić Rakitovac, Kristina ; Šugar, Violeta ; Bevanda, Vanja - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2011, 23-45

ISBN
978-953-7498-42-9 1

Skup
Entrepreneurship and Macroeconomic Management: Reflections on the World in Turmoil

Mjesto i datum
Pula, Hrvatska, 24.03.2011. - 26.03.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting standards; SMEs; harmonization; IFRS; IASB; CFRS

Sažetak
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Their users’ needs regarding the extents and type of accounting information as well as the costs of their providing are widely discussed as the arguments for differential reporting for SMEs, although there is still more literature focusing on financial reporting of large enterprises. The standards setters try to decrease the reporting burden for SMEs, keeping the relevant information for their reports users, while considering harmonization goals in the same time. In such an attempt, the International Accounting Standards Board (IASB) issued an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs) the 9th of July 2009, however some national European standard-setters seem not to be keen to introduce them. The aim of our paper is to analyse, the attempts and difficulties to reach all these goals in the same time and to implement the IFRS for SMEs, such as drawn by the IASB, in the European countries. Croatian experiences presented, running from International Accounting Standards implementation as obligatory for all the companies, towards Croatian Financial Reporting Standards introduction for SMEs, represent an interesting experiment in the European context.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Rad je objavljen u časopisu Economic Research, Vol.Special Issue No.1 listopad 2012., ISSN 1331-677X, str. 1-26.

POVEZANOST RADA