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Scientific paper - Original scientific paper
Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
Procedia Economics and Finance, 39 (2016); 451-457. https://doi.org/10.1016/S2212-5671(16)30348-3
Žager, Katarina; Dečman, Nikolina

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Žager, K. & Dečman, N. (2016). Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting. Procedia Economics and Finance, 39., 451-457. doi: 10.1016/S2212-5671(16)30348-3

Žager, Katarina and Nikolina Dečman. "Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting." Procedia Economics and Finance, vol. 39, 2016, pp. 451-457. https://doi.org/10.1016/S2212-5671(16)30348-3

Žager, Katarina and Nikolina Dečman. "Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting." Procedia Economics and Finance 39 (2016): 451-457. https://doi.org/10.1016/S2212-5671(16)30348-3

Žager, K. and Dečman, N. (2016) 'Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting', Procedia Economics and Finance, 39, pp. 451-457. doi: 10.1016/S2212-5671(16)30348-3

Žager K, Dečman N. Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting. Procedia Economics and Finance [Internet]. 2016 [cited 2024 November 24];39:451-457. doi: 10.1016/S2212-5671(16)30348-3

K. Žager and N. Dečman, "Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting", Procedia Economics and Finance, vol. 39, pp. 451-457, 2016. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:148:925818. [Accessed: 24 November 2024]

Metadata
Title (english)Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
AuthorKatarina Žager
AuthorNikolina Dečman
Author's institutionUniversity of Zagreb
Faculty of Economics and Business
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
In most countries, micro entities have a predominant share in the total number of registered entities. Administrative relief for micro entities is lately one of the most common requirements regarding their financial reporting practices. This subject is particularly actualized with recent amendments to new accounting directive (2013/34/EU). In this context, the creation of a more appropriate financial reporting model, customized for micro entities, represents a current scientific and professional challenge. Comparing the existing financial reporting solutions in the EU and Croatia it has been noticed that for now in Croatia there is no space for simplifying regulations even though the results of empirical research confirm the need for simplification of financial reporting model for micro entities.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleProcedia Economics and Finance
Numberingvol. 39, pp. 451-457
e-ISSN2212-5671
DOIhttps://doi.org/10.1016/S2212-5671(16)30348-3
URN:NBNurn:nbn:hr:148:925818
Publication2016
ConferenceTitle: 3rd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM
Location: Rim, Italy
Start date: 2015-11-26
End date: 2015-11-28
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0) icon
Created on2017-02-10 09:01:14