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• W2965082716 abstract "The globalization and the rapid development of multinational companies, and the globalization on the capital market, have significantly expanded investment opportunities on an international scale. In order to promote economical development on global scale, a continuous flow of reliable, relevant and financially significant information are required based on which investors will make economically justified and strategic investment decisions. On an mesoeconomic level, the flow of information is provided through an appropriate information system that provides a realistic picture of the financial position and the successful operation of the business entities, an analysis of investment through comparative advantage in terms of investing in a particularly industry cluster. The information system through which business information is received is one of the functions of the accounting system, and therefore the importance of this system and its harmonization is mandatory in all countries and globally, the pursuit is directed toward the international standardization with emphasis on small and medium-sized entities. The economic globalization have contributed to the need of creating an unified language for international communication, a unique set of international financial reporting standards with the sole purpose to strengthen the transparency for investors, and reduce the capital price. The harmonization of financial reporting provides more efficient utilization of global resources, multinational companies have easier consolidation of foreign subsidiaries, accounting personnel mobility and reduction of the auditing costs. The harmonization helps national governments to realistically establish the total revenue of entities, increased comprehensibility and usefulness of the information by all parties concerned. On macroeconomic level, the significance of the national legalization of the accounting profession with the standardization of financial reporting, increasing of the quality capacities of the reporters, the monitoring and the education would result in a reliable “unified” information that would demonstrate the real economic activity, and also under the macroeconomic methodologies and acceleration of the national economy. The data (as accounting values) in the financial statement represent a basis for creating fiscal, monetary and global solutions, as well as for creating of macroeconomic policy of the state in relation to the condition of the economy, through the prism of the benefit to the business sector and the development of economy." @default.
• W2965082716 created "2019-08-13" @default.
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• W2965082716 date "2018-12-10" @default.
• W2965082716 modified "2023-09-26" @default.
• W2965082716 title "STANDARDIZATION OF THE FINANCIAL REPORTING IN THE REPUBLIC OF MACEDONIA THROUGH THE PRISM OF THE FRAMEWORK OF IFRS AND IFRS FOR MSE" @default.
• W2965082716 doi "https://doi.org/10.35120/kij28051597s" @default.
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