Baldarelli, Maria-Gabriella and Demartini, Paola and Mošnja-Škare, Lorena (2007) International accounting standards for SMEs: Empirical evidences from SMEs in a country in transition and a developed country facing new challenges. Priručnik. Juraj Dobrila University of Pula, Department of Economics and Tourism "Dr. Mijo Mirković" & Mikrorad d.o.o., Pula, Zagreb.
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This book provides the theoretical backgrounds of contemporary international accounting problems analyzing the globalisation phenomenon and its pressure for accounting harmonization, reviewing the literature focused on SMEs financial reporting including the users and cost-benefit principle, as well as the influential environmental factors. It also describes the institutional context of SMEs financial reporting in the European Union referring to the EU harmonization processes, pointing out the activities of IASB and UNCTAD-ISAR in the field of SMEs financial reporting standards and guidelines development. Actually, the most relevant parts of the book present the results of the empirical research of the International Accounting Standards implementation in two countries with different financial reporting environments: a country in transition (Croatia) and a developed country facing new challenges (Italy). The comparison of empirical evidences once more stresses the obstacles of reaching the harmonization goals implicating the need to harmonise the institutional factors among the countries as the pre-condition of their accounting harmonization.
| Tip objekta: | Monografija (Priručnik) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | international accounting standards, SMEs, accounting harmonization, financial reporting |
| 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 08:38 |
| Zadnja promjena: | 20 Feb 2014 08:38 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3572 |
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