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Impact of Globalisation on Harmonisation of Financial Reporting for SMEs (CROSBI ID 162108)

Prilog u časopisu | izvorni znanstveni rad

Mamić Sačer, Ivana ; Smrekar, Nikolina ; Žager, Katarina Impact of Globalisation on Harmonisation of Financial Reporting for SMEs // Zagreb international review of economics & business, 12 (2009), 2; 15-32

Podaci o odgovornosti

Mamić Sačer, Ivana ; Smrekar, Nikolina ; Žager, Katarina

engleski

Impact of Globalisation on Harmonisation of Financial Reporting for SMEs

Small and medium-sized entities form a dominant part of the overall economy in most countries, both in developed and in transition or developing countries. Consequently, as a result of globalisation and the increasing role played by small and medium-sized entities, the need for harmonisation and standardisation of financial reporting is of particular importance for this segment of entrepreneurship. This paper focuses on financial reporting of small and medium-sized entities under the conditions of globalisation, and discusses recent international solutions in the field of financial reporting for small and medium-sized entities.

globalisation; harmonisation; financial reporting; international accounting standards; SMEs

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Podaci o izdanju

12 (2)

2009.

15-32

objavljeno

1331-5609

Povezanost rada

Ekonomija

Indeksiranost