Mošnja-Škare, Lorena and Galant, Adriana (2013) The quality of notes relating SME revenues and expenditures disclosures: Empirical study of CFRS implementation. In: The Changing Economic Landscape: Issues, Implications and Policy Options. Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirković", Pula.
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This paper explores the quality of Croatian SMEs financial reporting notes relating disclosures upon revenues and expenditures, examining in such a way the level of CFRS implementation in this selected field of reporting. The goal is to determine the level of CFRS implementation in the selected field of reporting, over the SMEs group to notice any difference in their application between small and medium entities in order to assess their applicability for smaller entities. The notes contents and quality were found significantly correlated with SME size, raising the questions upon the CFRS requirements applicability by small, particularly the smallest micro-entities.
| Tip objekta: | Dio knjige |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | financial reporting standards, notes, SME, revenues, expenditures |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.6 Službeno ispitivanje i verifikacija računa, konta. Revizija > 657.63 Ispitivanje, verifikacija, revizija poslovnih knjiga |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 20 Feb 2014 08:38 |
| Zadnja promjena: | 20 Feb 2014 08:38 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3571 |
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