Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting

被引：3

作者：

Zager, Katarina ^{[1
]}

Decman, Nikolina ^{[1
]}

机构：

[1] Univ Zagreb, Fac Econ & Business, Trg JF Kennedya 6, Zagreb 10000, Croatia

来源：

3RD GLOBAL CONFERENCE ON BUSINESS, ECONOMICS, MANAGEMENT AND TOURISM | 2016年 / 39卷

关键词：

financial reporting model; accounting directive; national legislation; financial statements; micro entities; Croatia;

D O I：

10.1016/S2212-5671(16)30348-3

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2016 The Authors. Published by Elsevier B.V.

引用

页码：451 / 457

页数：7

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