Harmonisation of Croatian Accounting System with European Union's Requests (CROSBI ID 164911)
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Podaci o odgovornosti
Mamić Sačer, Ivana ; Tušek, Boris ; Žager, Lajoš
engleski
Harmonisation of Croatian Accounting System with European Union's Requests
A process of accounting harmonization is a result of a process of globalization. One of the fields that are certainly important for harmonisation, not only in Croatian case, but also for European and world economy consideration is the field of financial reporting. Because of differences in characteristics of national regulations, there are some differences in financial reporting framework for companies that are oriented only on national (domestic) market and for those that have global business policy. In this paper, authors compare Croatian Law on accounting with European Union requests and some world experiences in financial reporting.
accounting system; EU directives; harmonization; IFRS; international accounting
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Podaci o izdanju
50
2007.
3-7
objavljeno
1452-774X
2406-114X