hrvatski

Utjecaj MSFI za MSP na zakonodavstvo EU

This work analyses possible approaches on EU making decision about adopting International financial reporting standards for small and medium sized entities. These approaches are considered through the legal acts of the Union (regulations, directives, decisions, recommendations and opinions). The IFRS for SMEs’ impact is considered in connection with the changes of Fourth Council Directive and existence national accounting standards i.e. generally accepted accounting principles.

zakonodavstvo EU; MSFI za MSP; direktive EU

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