engleski

National Accounting Standards in Context of Globalization and Harmonization of Financial Reporting for SMEs

Today we are witnessing emerging need for harmonization and standardization in the field of financial reporting where the most important goal is to achieve comparable financial information. It goes without saying that the existence of different accounting solutions will create difficulties in the international exchange of business information. According to mentioned, harmonization of accounting regulative on the international level will lead to enlargement of comparable accounting practise for the purpose of satisfying economic, financial and other information needs of both internal and external users, especially domestic or foreign investors and creditors. This survey has ambition to represent which segments of national accounting standards are not regulated in a corresponding way and its intention is to provide internationally comparable solutions that will be applicable for SMEs.

CFRS; IFRS for SMEs; harmonization; financial reporting; small and medium-sized entities

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