Categorization of the Undertakings as a Postulate for Financial Reporting Tailored to the Needs of Users
Keywords:
Conceptual clustering, Categorization, Undertakings, Accounting, Financial reportsAbstract
The topicality of the theme of the categorization of undertakings for accounting purposes arises from the ever-changing capabilities and needs of users of financial statements on a national, regional and global scale. The accounting categorization of undertakings shall be considered as a starting point for the establishment and operation of accounting systems which correspond to the dimensions, objectives and needs of internal and external users of information from the financial statements. Therefore, the process of categorizing undertakings should be one of the significant conditions by which user feedback on accounts to the accounting systems of undertakings is met.References
G Berisha, JS Pula - … Journal of Business, Administration, Law and …, 2015 (2015). Defining Small and Medium Enterprises: a critical review. Academic Journal of Business, Administration, Law and Social Sciences, 1. URL: https://www.researchgate.net/profile/Gentrit-Berisha/publication/276294683_Defining_Small_and_Medium_Enterprises_a_critical_review/links/5556724708ae6fd2d82363a3/Defining-Small-and-Medium-Enterprises-a-critical-review.pdf
J Curran, R Blackburn (2000). Researching the small enterprise. London: SAGE Publications. URL: https://www.torrossa.com/gs/resourceProxy?an=4913091&publisher=FZ7200
European Association of Public Banks (EAPB) (2020). European Association of Public Banks. DOI: https://www.eapb.eu/
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Borislav Boyanov (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright to their works.
All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
