engleski

Financial reporting for small and medium-sized entities in RH and EU

Financial reporting is one of the most demanding and the most important field of accounting. The main goal of the process of harmonization in accounting legislative is to increase comparability within different countries by determining the degree and content of their identity. In that sense authors used comparative analysis of financial reporting in Croatia and European Union to give review of accounting treatment of financial statement that are applicable in the segment of small and medium-sized entrepreneurship.

financial reporting; small and medium-sized entrepreneurship; IFRS for SMEs; CFRS; international accounting

978-3-901509-60-5 (DAAAM International)