Impact of Globalisation on Harmonisation of Financial Reporting for SMEs (CROSBI ID 162108)
Prilog u časopisu | izvorni znanstveni rad
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
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano