engleski

Analysis related to number of small and medium- sized companies respecting accounting legislation changes

In order to completely adjust to the European Union's accounting legislation, from January 2016 new Accounting law will bring certain changes in Croatian accounting system. Noticeable change is a new size classification system which includes micro-entities. By adopting new classification system in Croatia, total number and proportion of large companies decreased, and the number of medium-sized companies increased by widening the range thresholds. Nevertheless, as expected, the greatest proportion of companies in Croatia will be micro-entities.

micro-entities ; SMEs ; Accounting law ; Directive 2013/34/EU ; criteria thresholds

nije evidentirano