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Impact of Globalisation on Harmonisation of Financial Reporting for SMEs

Ivana Mamić Sačer ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Nikolina Smrekar ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
Katarina Žager ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

Puni tekst: engleski, pdf (239 KB) str. 15-32 preuzimanja: 820* citiraj
APA 6th Edition
Mamić Sačer, I., Smrekar, N. i Žager, K. (2009). Impact of Globalisation on Harmonisation of Financial Reporting for SMEs. Zagreb International Review of Economics & Business, 12 (2), 15-32. Preuzeto s https://hrcak.srce.hr/78708
MLA 8th Edition
Mamić Sačer, Ivana, et al. "Impact of Globalisation on Harmonisation of Financial Reporting for SMEs." Zagreb International Review of Economics & Business, vol. 12, br. 2, 2009, str. 15-32. https://hrcak.srce.hr/78708. Citirano 08.04.2020.
Chicago 17th Edition
Mamić Sačer, Ivana, Nikolina Smrekar i Katarina Žager. "Impact of Globalisation on Harmonisation of Financial Reporting for SMEs." Zagreb International Review of Economics & Business 12, br. 2 (2009): 15-32. https://hrcak.srce.hr/78708
Harvard
Mamić Sačer, I., Smrekar, N., i Žager, K. (2009). 'Impact of Globalisation on Harmonisation of Financial Reporting for SMEs', Zagreb International Review of Economics & Business, 12(2), str. 15-32. Preuzeto s: https://hrcak.srce.hr/78708 (Datum pristupa: 08.04.2020.)
Vancouver
Mamić Sačer I, Smrekar N, Žager K. Impact of Globalisation on Harmonisation of Financial Reporting for SMEs. Zagreb International Review of Economics & Business [Internet]. 2009 [pristupljeno 08.04.2020.];12(2):15-32. Dostupno na: https://hrcak.srce.hr/78708
IEEE
I. Mamić Sačer, N. Smrekar i K. Žager, "Impact of Globalisation on Harmonisation of Financial Reporting for SMEs", Zagreb International Review of Economics & Business, vol.12, br. 2, str. 15-32, 2009. [Online]. Dostupno na: https://hrcak.srce.hr/78708. [Citirano: 08.04.2020.]

Sažetak
Small and medium-sized enterprises form a dominant part of the overall economy in most countries, both in developed and in transition or developing countries. Consequently, as a result of globalisation and the increasing role played by small and medium-sized enterprises, the need for harmonisation and standardisation of financial reporting is of particular importance for this segment of entrepreneurship. This paper focuses on financial reporting of small and medium-sized enterprises under the conditions of globalisation, and discusses recent international solutions in the field of financial reporting for small and medium-sized enterprises.

Ključne riječi
globalisation; harmonisation; financial reporting; international accounting standards; SMEs

Hrčak ID: 78708

URI
https://hrcak.srce.hr/78708

Posjeta: 1.074 *