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THE ANALYSIS OF PRACTICAL PROBLEMS IN IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE REPUBLIC OF CROATIA

Ivana Mamić Sačer
Snježana Ramač Posavec

Sažetak

International financial reporting standards are a unique set of quality accounting standards on a global level. They represent an extremely important source of information for preparing transparent and comparable information presented in the form of basic financial statements. International financial reporting standards application is a very complex, professional and demanding subject which connotes a certain knowledge, experience and time as well as statutory obligation for a specific kind of enterprises in the Republic of Croatia. Globalisation and accounting harmonisation processes are the main reason for the frequent changes of these standards. As a result, professional accountants have been faced with even more demanding practical use of those standards. The aim of the paper is to summarize identified and analysed problems of IFRS application in Croatian enterprises suggesting its certain improvements.

Ključne riječi

financial reporting; IFRS; IFRS application in Croatian enterprises

Hrčak ID:

89337

URI

https://hrcak.srce.hr/89337

Datum izdavanja:

15.10.2012.

Podaci na drugim jezicima: hrvatski

Posjeta: 4.059 *