Impact of Globalisation on Harmonisation of Financial Reporting for SMEs

Ivana Mamiæ Saèer Nikolina Smrekar Katarina Žager
Additional contact information
Ivana Mamiæ Saèer Nikolina Smrekar Katarina Žager: Faculty of Economics, University of Zagreb, Zagreb, Croatia

Zagreb International Review of Economics and Business, 2009, vol. 12, issue 2, 15-32

Abstract: 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.

Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.efzg.hr/default.aspx?id=13725 (text/html)
Abstract only available on-line

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zag:zirebs:v:12:y:2009:i:2:p:15-32

Ordering information: This journal article can be ordered from
Zagreb International Review of Economics and Business, Faculty of Economics and Business, Trg J. F. Kennedy 6, 10000 Zagreb, Croatia.
http://www.efzg.hr/default.aspx?id=6045

Access Statistics for this article

Zagreb International Review of Economics and Business is currently edited by Soumitra Sharma

More articles in Zagreb International Review of Economics and Business from Faculty of Economics and Business, University of Zagreb Contact information at EDIRC.
Bibliographic data for series maintained by Jurica Šimurina ( this e-mail address is bad, please contact ).