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Financial Reporting for Croatian Listed Companies - Need for Harmonization with EU Regulation

Ivica Pervan

出版	SSRN, 2013
URL	http://books.google.com.hk/books?id=pVgWzwEACAAJ&hl=&source=gbs_api

註釋

Financial reporting and disclosure represents an important pillar for efficient capital markets. Increased transparency is aimed to improve investors' relations and reduce cost of capital. In order to achieve high quality reporting and disclosure it is crucial to develop appropriate regulatory framework. EU regulation is significantly improved after regulation which requires usage of IAS/IFRS for consolidated statements of listed companies. Disclosure requirements are additionally defined by Transparency Directive and Remuneration Recommendation. Croatian regulative still needs some adjustments in order to achieve EU requirements. As the main area for disclosure improvements the following can be pointed out: accounting policies, notes to financial statements, segment information, auditor's report, managerial discussion on financial position and results, major business risks, etc.