Pregled bibliografske jedinice broj: 828350
Analysis related to number of small and medium- sized companies respecting accounting legislation changes
Analysis related to number of small and medium- sized companies respecting accounting legislation changes // Procedia economics and finance, 39 (2016), 433-440 doi:10.1016/S2212-5671(16)30345-8 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 828350 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Analysis related to number of small and medium- sized companies respecting accounting legislation changes
Autori
Žager, Katarina ; Tušek, Boris ; Ježovita, Ana
Izvornik
Procedia economics and finance (2212-5671) 39
(2016);
433-440
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
micro-entities ; SMEs ; Accounting law ; Directive 2013/34/EU ; criteria thresholds
Sažetak
In order to completely adjust to the European Union's accounting legislation, from January 2016 new Accounting law will bring certain changes in Croatian accounting system. Noticeable change is a new size classification system which includes micro-entities. By adopting new classification system in Croatia, total number and proportion of large companies decreased, and the number of medium-sized companies increased by widening the range thresholds. Nevertheless, as expected, the greatest proportion of companies in Croatia will be micro-entities.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
