engleski

Accounting Standards for Small and Medium Enterprises in Croatia

The paper provides an overview on Croatian accounting system developments from early 1990s onwards, analyzed through accounting standards implementation. Three main changes in the accounting legislation are described, two of them in the light of international standards application and the latter one relates to national standards adoption. This is a kind of particular path of accounting standards developments that could be interesting to other European countries in the debates on international versus national standards application. Some empirical results and observations regarding Croatian Financial Reporting Standards /CFRSs implementation are presented, in addition to the research results on IASs implementation in Croatia that were presented at past Rimini conferences on the accounting principles implementation in Europe.

accounting standards; SMEs; CFRSs; IFRSs; harmonization

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