Financijsko izvještavanje u Europskoj uniji

The process of harmonization of financial reporting in the European Union is particularly significant in relation to financial reporting in the Republic of Croatia, given that the Republic of Croatia is an official candidate for membership in the European Union. It is the obligation of the Republic of Croatia to harmonize its legislation with the regulations of the European Union, which means that the accounting and auditing regulations should be harmonized with the regulations of the European Union. This primarily refers to the harmonization of the Accounting Act with the Fourth and Seventh Directives of the European Union, as well as the application of International Financial Reporting Standards (IFRS).

The book is intended for those who deal with theoretical and practical problems of financial reporting and accounting - accountants, financial workers and other users who are interested in the issue of harmonization of financial reporting, especially small and medium-sized enterprises.

Brief content:

Single European market and harmonization of financial reporting Accounting regulation in the EU Harmonization of financial reporting for small and medium-sized enterprises in the EU Financial reporting in the EU - overview by country Regulation of financial reporting in the Republic of Croatia Model of financial reporting in the Republic of Croatia with reference to small and medium enterprises