Naslov
NEW CHALLENGES FOR SMES FINANCIAL REPORTING IN EUROPE: IFRS vs National GAAP
(NEW CHALLENGES FOR SMES FINANCIAL REPORTING IN EUROPE IFRS: vs National GAAP)

Autori
Demartini, Paola ; Mošnja-Škare, Lorena ; Paoloni, Paola

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

Izvornik
SMEs Innovation Process: Challenges beyond the Crisis I processi innovativi nelle piccole imprese: Le sfide oltre le crisi / Demartini, Paola - Urbino : Universita degli studi di Urbino Carlo Bo, Facolta di Economia, Piccola Impresa/Small Business, Rivista internazionale di studi e ricerce, 2011

ISBN
9-788885-363564

Skup
3rd International Workshop SMEs Innovation Process: Challenges beyond the Crisis 3 Workshop I processi innovativi nelle piccole imprese: Le sfide oltre le crisi

Mjesto i datum
Urbino, Italija, 16.09.2011. - 17.09.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting harmonisation; IAS adoption; SMEs

Sažetak
The aim of our paper is to provide an overview of the debate on SMEs' accounting harmonization. Both Italy and Croatia present interesting case studies because initially their national legislators seemed to be more favorable than other Europeans to spread the IFRS "model" among SMEs. However, in both cases legislation did not achieve its expected results. Accounting harmonisation should not consider SMEs completely apart from larger enterprises, but it must be considered also that the corpus of IASB standards, even the IFRS for SMEs approach, is too complex and too far away from the extant routines, practices and traditions to be implemented by most European SMEs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA