Pregled bibliografske jedinice broj: 854511
Analysis of Financial Reporting Standards Specially Designed for Micro-Entities
Analysis of Financial Reporting Standards Specially Designed for Micro-Entities // Proceedings of 23rd Research World International Conference
Barcelona, Španjolska, 2016. str. 38-43 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 854511 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Analysis of Financial Reporting Standards Specially Designed for Micro-Entities
Autori
Dečman, Nikolina ; Žager, Katarina ; Ježovita, Ana
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of 23rd Research World International Conference
/ - , 2016, 38-43
ISBN
978-93-86291-54-7
Skup
International Conference on Economics and Finance Research
Mjesto i datum
Barcelona, Španjolska, 09.12.2016. - 10.12.2016
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
micro entity ; IFRS for SMEs ; national financial reporting standards for micro entities
Sažetak
All entities, regardless of size, are obliged to apply appropriate accounting standards in the field of financial reporting. However, the question arises to what extent existing accounting solutions meet and follow the information requirements as well as the financial capabilities of micro entities. Therefore, the paper analyses the most important provisions of A Guide for Micro-sized Entities Applying the IFRS for SMEs, Financial Reporting Standard applicable to the Micro- entities Regime and Croatian Financial Reporting Standards in order to know whether there are differences in expressing the financial position and performance of micro entities in different countries.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
