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Croatian Economic Survey
There are many kinds of international operations, and entities from different countries can operate in different regulatory frameworks. This is why comparative international accounting has become more and more important. There are great efforts made by the EU, the IASB, the FASB, and other institutions in order to achieve comparable financial statements. Still, there are many accounting differences among the countries. The EU member states are restricted by the European Regulation on thedoi:10.15179/ces.22.1.2 fatcat:owmy7stfojgzrewquygmx2672q