Demartini, Paola and Mošnja-Škare, Lorena and Paoloni, Paola (2011) New challenges for SMEs financial reporting in Europe: IFRS vs National GAAP. In: SMEs Innovation Process: Challenges beyond the Crisis I processi innovativi nelle piccole imprese: Le sfide oltre le crisi. Universita degli studi di Urbino Carlo Bo, Facolta di Economia, Piccola Impresa/Small Business, Rivista internazionale di studi e ricerce, Urbino. ISBN 9-788885-363564
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The aim of our paper is to provide an overview of the debate on SMEs' accounting harmonization. Both Italy and Croatia present interesting case studies because initially their national legislators seemed to be more favorable than other Europeans to spread the IFRS "model" among SMEs. However, in both cases legislation did not achieve its expected results. Accounting harmonisation should not consider SMEs completely apart from larger enterprises, but it must be considered also that the corpus of IASB standards, even the IFRS for SMEs approach, is too complex and too far away from the extant routines, practices and traditions to be implemented by most European SMEs.
| Tip objekta: | Dio knjige |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | accounting harmonisation, IAS adoption, SMEs |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.6 Službeno ispitivanje i verifikacija računa, konta. Revizija |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 20 Feb 2014 08:43 |
| Zadnja promjena: | 20 Feb 2014 08:43 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3598 |
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