The role and current status of IFRS in the completion of national accounting rules : evidence from Croatia
Year of publication: |
2017
|
---|---|
Authors: | Šodan, Slavko ; Barać, Željana Aljinović |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 40-48
|
Subject: | accounting harmonization | national accounting rules | IFRS | EU Accounting Directive 2013/34/EU | Croatia | Kroatien | Volkswirtschaftliche Gesamtrechnung | National accounts | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | EU-Staaten | EU countries |
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