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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

Institucijski repozitorij: REPEFZG

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

Žager, Katarina i 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. i Dečman, N. (2016) 'Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting', Procedia Economics and Finance, 39, str. 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. [pristupljeno 28.11.2024.];39:451-457. doi: 10.1016/S2212-5671(16)30348-3

K. Žager i N. Dečman, "Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting", Procedia Economics and Finance, vol. 39, str. 451-457, 2016. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:148:925818. [Citirano: 28.11.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:148:925818
Podaci o radu
Naslov (engleski)Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
AutorKatarina Žager
AutorNikolina Dečman
Autorova ustanovaSveučilište u Zagrebu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaProcedia Economics and Finance
Brojčani podacivol. 39, str. 451-457
e-ISSN2212-5671
DOIhttps://doi.org/10.1016/S2212-5671(16)30348-3
URN:NBNurn:nbn:hr:148:925818
Datum objave publikacije2016
SkupNaziv: 3rd GLOBAL CONFERENCE on BUSINESS, ECONOMICS, MANAGEMENT and TOURISM
Lokacija: Rim, Italija
Datum početka: 2015-11-26
Datum završetka: 2015-11-28
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 3.0 (CC BY-NC-ND 3.0)
Datum i vrijeme pohrane2017-02-10 09:01:14