Baldarelli, Maria-Gabriella and Demartini, Paola and Mošnja-Škare, Lorena and Paoloni, Paola (2009) IFRSs for SMEs in Europe – some remarks and empirical evidences. In: The 5th Annual Workshop on “Accounting in Europe”. University of Catania, Catania.
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The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Small- and medium-sized enterprises (SMEs) represent the sector of real economic power and are the largest employers in Europe. Expected issuance of a final International Reporting Standard for Small and Medium-sized Entities (IFRSs for SMEs) is late second quarter of 2009, however some national European standard-setters seem not to be keen to introduce them. The aim of our paper is to analyse, both from a theoretical and an empirical point of view, the difficulty to implement the IFRSs for SMEs, such as drawn by the IASB, in the European countries. Our considerations of IFRSs for SMEs will result both from an analysis of the EFRAG point of view as well as from empirical evidences focusing on the Croatian experiences which represent an interesting experiment in the European context.
| Tip objekta: | Dio knjige |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | accounting standards, SME, IFRS, accounting harmonization |
| 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 08:43 |
| Zadnja promjena: | 20 Feb 2014 08:43 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/3604 |
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