بهبود موسسات کوچک گزارشگری مالی
ترجمه نشده

بهبود موسسات کوچک گزارشگری مالی

عنوان فارسی مقاله: دستورالعمل ها و توصیه هایی برای بهبود مدل موسسات کوچک گزارشگری مالی
عنوان انگلیسی مقاله: Guidelines and Recommendations for Improving the Micro Entities Model of Financial Reporting
مجله/کنفرانس: پروسیدیای مالی و اقتصاد – Procedia Economics and Finance
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری مالی
کلمات کلیدی فارسی: مدل گزارشگری مالی، دستور حسابداری، قانونگذاری ملی، ارزیابی های مالی، موسسات کوچک، کرواسی
کلمات کلیدی انگلیسی: financial reporting model; accounting directive; national legislation; financial statements; micro entities; Croatia
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/S2212-5671(16)30348-3
دانشگاه: Faculty of Economics & Business, University of Zagreb, Trg J. F. Kennedya 6, Zagreb 10 000, Croatia
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2016
شناسه ISSN: 2212-5671
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 7
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E13789
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1-Introduction


2-Characteristics of micro entities and their regulatory framework


3-Impact of a new accounting directive on micro entities financial reporting


4-Proposals for improving the financial reporting model of micro entities in Croatia


5-Conclusion


Acknowledgements


References

نمونه متن انگلیسی مقاله

Abstract


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.


Introduction


Business of micro enterprises is specific for many reasons. On the one hand, business is simpler, there is much lower volume of transactions present, owners generally completely independently manage the company, etc. Very often they have difficulties with accessing bank credit and almost no chance of financing through the capital market. In most countries, micro entities have a predominant share in the total number of registered entities. Although their business is much simpler, micro entities generally have to apply the same accounting rules as for example mediumsized entities i.e. entities with a much larger number of employees and much more complex business transactions. This situation causes problems in business practice, especially in the area of financial reporting. Administrative relief for micro entities is lately one of the most common requirements regarding their financial reporting practices due to fact that costs of financial reporting exceed their expected benefits. This subject is particularly actualized with recent amendments to EU accounting directive e.g. with the introduction of the category of micro entities in the content of this most important European regulation. Each EU Member State has the task to concretize the implementation of the main provisions of the new 2013/34/EU Directive. The Directive offers Member States the possibility of self-regulation in the area of financial reporting undertakings, but in a way that provisions of national legislation are not inconsistent with the Directive.

  • اشتراک گذاری در

دیدگاه خود را بنویسید:

تاکنون دیدگاهی برای این نوشته ارسال نشده است

بهبود موسسات کوچک گزارشگری مالی
نوشته های مرتبط
مقالات جدید
لوگوی رسانه های برخط

logo-samandehi

پیوندها