期刊名称：Zagreb International Review of Economics and Business
印刷版ISSN：1331-5609
出版年度：2009
卷号：12
期号：2
页码：15-32
出版社：Ekonomski fakultet Sveučilišta u Zagrebu
摘要：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.
关键词：globalisation; harmonisation; financial reporting; international accounting standards; SMEs
