Naslov
Motifs and impediments for the harmonization of accounting regulations for small and medium- sized companies in the EU

Autori
Cirkveni Filipović, Tamara

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Znanje in poslovni izzivi globalizacije v letu 2011 / Merkač Skok, Marjana - Celje, 2011, 69-69

ISBN
978-961-6825-12-2

Skup
Znanje in poslovni izzivi globalizacije v letu 2011

Mjesto i datum
Celje, Slovenija, 18.11.2011. - 19.11.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
IFRS for SMEs, accounting regulation for small and medium sized entities, small and medium sized entities, motifs and impediments for the harmonization of accounting regulation

Sažetak
Small and medium-sized companies in most EU countries form a considerable share in the total number of companies and are also an important development impeller of the entire economy. Therefore, one of the most essential goals of accounting authorities in the EU is accomplishing the harmonization of accounting regulations for these companies. In this paper I have discussed and explained the main motifs and impediments for this harmonization. One of the main motifs is a big span and complexity of International standards of financial reports which is allowed and even prescribed in many countries. Some of the main impediments are a lack of uniformity as far as criteria for classification of small and medium-sized companies according to size are concerned as well as the determining of limitations up to which the requirements in accounting standards for small and medium-sized companies should be set.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA