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XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives


  • Gostimir Dejan

    () (Zagreb School of Economics and Management, Zagreb, Croatia)


Background: Harmonization and standardization is becoming important among regulators and business community. XBRL has entered the global stage as a financial reporting standard. Its mission was to standardize the financial reporting, lower the reporting costs and make the reporting as transparent as possible.

Suggested Citation

  • Gostimir Dejan, 2015. "XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives," Business Systems Research, Sciendo, vol. 6(2), pages 31-40, September.
  • Handle: RePEc:bit:bsrysr:v:6:y:2015:i:2:p:31-40

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    References listed on IDEAS

    1. Joanne Locke & Alan Lowe, 2007. "XBRL: An (Open) Source of Enlightenment or Disillusion?," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 585-623.
    2. Cristina Stefanescu, 2014. "XBRL-Based Projects for Financial and Prudential Reporting – an Empirical Analysis in European Banking System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(2), pages 76-86, April.
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    More about this item


    eXtensible Business Reporting Language (XBRL); extensible markup language (XML); financial reporting standard; financial information; Europe; Croatia; perspectives; O14;

    JEL classification:

    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology


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