Baldarelli, Maria-Gabriella and Demartini, Paola and Mošnja-Škare, Lorena (2007) International accounting standards for SMEs (Empirical evidence from SMEs in a country in transition and in a developed country in stagnation). Piccola Impresa (Small Business) Rivista internazionale di studi e ricerche, 2007 (1). pp. 53-73. ISSN 0394-7947
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This study analyses the financial reporting problems of small and medium-sized enterprises (SMEs) located in two European countries – Croatia and Italy, reflecting different institutional and economic environments of a transitional economy and developed economy in stagnation. The research explores the peculiarities of SMEs accounting from the cost/benefit aspect of accounting information pointing out their specific needs comparing to the large entities. The SMEs accounting problems are analysed in the light of internalization process and under the pressure of accounting harmonisation goals. Thus, our contribution is a survey, by theoretical and empirical point of view, on International Accounting Standard (IAS/IFRS) applicability to SMEs, which is one of the most important topics of the current international debate among accounting scholars and professionals.
| Tip objekta: | Članak |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 2007/2007 |
| Ključni pojmovi: | SMEs financial reporting, international accounting standards, accounting harmonization, environmental factors |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.1 Knjigovodstvene metode, sustavi i tehnike > 657.1 Knjigovodstvene metode, sustavi i tehnike |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 20 Feb 2014 08:40 |
| Zadnja promjena: | 20 Feb 2014 08:40 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3582 |
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