Naslov
Accounting regulation for small and medium sized enterprises in Slovenia and Croatia

Autori
Cirkveni Filipović, Tamara ; Vuk, Jasna

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

Izvornik
Znanje in poslovni izzivi globalizacije v letu 2011: / Merkač Skok, Marjana - Celje, 2011, 56-62

ISBN
978-961-6825-36-8

Skup
Znanje in poslovni izzivi globalizacije v letu 2011

Mjesto i datum
Celje, Slovenija, 17.11.2011. - 18.11.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
small and medium sized enterprises, IFRS for SMEs, financial reporting, accounting harmonization for SMEs, accounting regulation

Sažetak
Small and medium-sized enterprises (SMEs) in Slovenia and Croatia form a considerable share in the total number of enterprises. Accounting regulation for these enterprises in both countries is based on the accounting Directives, International financial reporting standards (IFRS) and national financial reporting standards. The goal of this paper is to discuss and explain the main differences of accounting regulation in these countries and to define requirements which are based on different rules in national financial reporting standards. The similarities and differences between requirements in IFRS for SMEs and national financial reporting

Izvorni jezik
Engleski

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