Klikovac Ana: Financijsko izvještavanje u Europskoj uniji

Ana Klikovac: Financial reporting in the European Union

The book Financial reporting in the European Union was created as a result of research on the harmonization of financial reporting in the world, and especially in the European Union. The process of harmonization of financial reporting in the European Union is particularly significant in relation to financial reporting in the Republic of Croatia, given that the Republic of Croatia is an official candidate for membership in the European Union. It is the obligation of the Republic of Croatia to harmonize its legislation with the regulations of the European Union, which means that the accounting and auditing regulations should be harmonized with the regulations of the European Union. Primarily, this refers to the harmonization of the Accounting Act with the Fourth and Seventh Directives of the European Union, as well as the application of International Financial Reporting Standards (IFRS). 

The book is intended for those who deal with theoretical and practical problems of financial reporting and accounting - accountants, financial workers and other users who are interested in the issue of harmonization of financial reporting, especially small and medium-sized enterprises.

Brief content:

Single European market and harmonization of financial reporting
Accounting regulation in the EU
Harmonization of financial reporting for small and medium-sized enterprises in the EU
Financial reporting in the EU - overview by country
Regulation of financial reporting in the Republic of Croatia
Model of financial reporting in the Republic of Croatia with reference to small and medium-sized enterprises

Ana Klikovac, graduated and holds a master's degree at the Faculty of Economics, University of Zagreb (PDS Accounting, Auditing and Finance). She received her master's degree on the topic "The impact of the harmonization of financial reporting in the European Union on financial reporting in the Republic of Croatia", and for that work she received the award of the Croatian Association of Accountants and Financial Workers for the best master's thesis in the field of accounting in 2006. She completed the International Faculty Development Program at the IESE Business School in Barcelona - University of Navarra in 2007. He is an authorized internal auditor (specialist in the field of economy). He is a doctoral candidate at the Faculty of Economics of the University of Zagreb and is preparing a dissertation in the field of auditing. She is employed at the Zagreb School of Economics and Management and teaches courses in accounting and auditing. Research area: auditing, forensic auditing and fraud accounting, comparative accounting, financial accounting, XBRL