Impact of Globalisation on Harmonisation of Financial Reporting for SMEsReportar como inadecuado

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Zagreb International Review of Economics & Business, Vol.12 No.2 November 2009. -

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.

globalisation; harmonisation; financial reporting; international accounting standards; SMEs

Autor: Ivana Mamić Sačer - ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia Nikolina Smrekar - ; Faculty of



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