hrcak mascot   Srce   HID

Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2018.1561317

The current problems of harmonization of accounting for small and medium-sized enterprises

Eva Hýblova

Puni tekst: engleski, pdf (1 MB) str. 604-621 preuzimanja: 62* citiraj
APA 6th Edition
Hýblova, E. (2019). The current problems of harmonization of accounting for small and medium-sized enterprises. Economic research - Ekonomska istraživanja, 32 (1), 604-621. https://doi.org/10.1080/1331677X.2018.1561317
MLA 8th Edition
Hýblova, Eva. "The current problems of harmonization of accounting for small and medium-sized enterprises." Economic research - Ekonomska istraživanja, vol. 32, br. 1, 2019, str. 604-621. https://doi.org/10.1080/1331677X.2018.1561317. Citirano 06.04.2020.
Chicago 17th Edition
Hýblova, Eva. "The current problems of harmonization of accounting for small and medium-sized enterprises." Economic research - Ekonomska istraživanja 32, br. 1 (2019): 604-621. https://doi.org/10.1080/1331677X.2018.1561317
Harvard
Hýblova, E. (2019). 'The current problems of harmonization of accounting for small and medium-sized enterprises', Economic research - Ekonomska istraživanja, 32(1), str. 604-621. https://doi.org/10.1080/1331677X.2018.1561317
Vancouver
Hýblova E. The current problems of harmonization of accounting for small and medium-sized enterprises. Economic research - Ekonomska istraživanja [Internet]. 2019 [pristupljeno 06.04.2020.];32(1):604-621. https://doi.org/10.1080/1331677X.2018.1561317
IEEE
E. Hýblova, "The current problems of harmonization of accounting for small and medium-sized enterprises", Economic research - Ekonomska istraživanja, vol.32, br. 1, str. 604-621, 2019. [Online]. https://doi.org/10.1080/1331677X.2018.1561317

Sažetak
Financial statements provide significant information about the financial position and performance of an enterprise. In the global world, it is necessary that the information is comparable at the international level. This requirement poses a problem for small and medium-sized enterprises as they do their reporting in compliance with the national legislations, which are based on Directive 2013/34/EU in the EU member states. No application of the Directive in national legislations guarantees the harmonisation of financial statements. Another direction in harmonisation is the IFRS for Small and Medium-sized Entities (SMEs) which the EU has not acknowledged as a basis for financial statement creation although its significance is not negligible globally–around 80 jurisdictions use it or allow its use currently. The paper aims to analyse the current state of harmonisation of financial statements of small and medium-sized enterprises. Based on the identification of essential differences between the national legislation and the Standard, it attempts to answer the question whether (and how) the financial position and performance of an enterprise will change if the accounting framework changes, i.e., in the case of transfer from reporting based on national legislations to reporting based on the Standard

Ključne riječi
Accounting; reporting; accounting harmonization; directive; small and medium sized enterprises; the IFRS for SMEs

Hrčak ID: 228598

URI
https://hrcak.srce.hr/228598

Posjeta: 100 *