Pregled bibliografske jedinice broj: 908064
Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting // Procedia Economics and Finance, Special issue - 3rd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM, 39 (2016), 2016; 451-457 doi:10.1016/S2212-5671(16)30348-3 (međunarodna recenzija, članak, znanstveni)
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Naslov
Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
Autori
Žager, Katarina ; Dečman, Nikolina
Izvornik
Procedia Economics and Finance, Special issue - 3rd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM (2212-5671) 39
(2016), 2016;
451-457
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
financial reporting model ; accounting directive ; national legislation ; financial statements ; micro entities ; Croatia
Sažetak
In most countries, micro entities have a predominant share in the total number of registered entities. Administrative relief for micro entities is lately one of the most common requirements regarding their financial reporting practices. This subject is particularly actualized with recent amendments to new accounting directive (2013/34/EU). In this context, the creation of a more appropriate financial reporting model, customized for micro entities, represents a current scientific and professional challenge. Comparing the existing financial reporting solutions in the EU and Croatia it has been noticed that for now in Croatia there is no space for simplifying regulations even though the results of empirical research confirm the need for simplification of financial reporting model for micro entities.
Izvorni jezik
Engleski
