Financial Reporting for Croatian Listed Companies - Need for Harmonization with EU Regulation (CROSBI ID 530848)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Pervan, Ivica
engleski
Financial Reporting for Croatian Listed Companies - Need for Harmonization with EU Regulation
Financial reporting and disclosure represents an important pillar for efficient capital markets. Increased transparency is aimed to improve investors’ relations and reduce cost of capital. In order to achieve high quality reporting and disclosure it is crucial to develop appropriate regulatory framework. EU regulation is significantly improved after regulation which requires usage of IAS/IFRS for consolidated statements of listed companies. Disclosure requirements are additionally defined by Transparency Directive and Remuneration Recommendation. Croatian regulative still needs some adjustments in order to achieve EU requirements. As the main area for disclosure improvements the following can be pointed out: accounting policies, notes to financial statements, segment information, auditor’ s report, managerial discussion on financial position and results, major business risks, etc.
financial reporting; disclosure; listed companies; Croatia; EU.
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Podaci o prilogu
2007.
objavljeno
Podaci o matičnoj publikaciji
Rijeka: Ekonomski fakultet Sveučilišta u Zagrebu
978-953-6148-61-5
Podaci o skupu
International Conference Economic Integration, Competition and Cooperation (6 ; 2007)
predavanje
19.04.2007-20.04.2007
Opatija, Hrvatska