摘要：International financial reporting standards are a unique set of quality accounting standards on a global level. They represent an extremely important source of information for preparing transparent and comparable information presented in the form of basic financial statements. International financial reporting standards application is a very complex, professional and demanding subject which connotes a certain knowledge, experience and time as well as statutory obligation for a specific kind of enterprises in the Republic of Croatia. Globalisation and accounting harmonisation processes are the main reason for the frequent changes of these standards. As a result, professional accountants have been faced with even more demanding practical use of those standards. The aim of the paper is to summarize identified and analysed problems of IFRS application in Croatian enterprises suggesting its certain improvements.
关键词：financial reporting; IFRS; IFRS application in Croatian enterprises
