The appliance of IFRS in financial reporting system in Croatia (CROSBI ID 565745)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Perčević, Hrvoje
engleski
The appliance of IFRS in financial reporting system in Croatia
The main purpose of every financial reporting system is to provide fair and objective financial information regarding financial position and profitability of a company to all interested users of such information. Therefore, financial reporting system should be based on certain principles which ensure the accuracy of financial information presented in financial statements. Today's business world characterises the globalisation process which is taking place in accounting also. Because of a globalisation process, financial statements of companies from different countries are simply needed to be comparable. In order to achieve a high level of harmonization in accounting systems, IFRS have been developed. The main purpose of IFRS is to ensure the compatible financial reporting of companies which are listed on the regulated markets. Other companies which are not listed on regulated markets may apply national accounting standards for external financial reporting. Accounting system in Croatia is following the world’s trends in financial reporting. Financial reporting in Croatia is defined through Accounting Law and the appliance of IFRS. There are certain problems with consistent application of IFRS, especially for small and medium sized entities.
IFRS; financial reporting system; tax law; SME; national accounting standards
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Podaci o prilogu
159-164.
2008.
objavljeno
Podaci o matičnoj publikaciji
microCAD 2008 International Scientific Conference - Economic Challenges
Dobroka, Mihaly
Miskolc: University of Miskolc
978-963-661-812-4
Podaci o skupu
microCAD 2008 International Scientific Conference - Economic Challenges
predavanje
20.03.2008-21.03.2008
Miskolc, Mađarska