This collection of case studies is an attempt to share the path of a candidate country to adopt to the acquis communautaire, the entire body of European law.

Through Croatia’s decade long journey from application in 2003 to EU membership in 2013, it offers a glimpse into how countries go about large-scale reform using the corporate financial reporting reform process as the lens through which the story is told. In so doing, the main objective is to offer practical insights to other EU candidate countries specifically, and in general to others seeking to adopt or modify their financial reporting framework and build administrative and institutional capacity to implement.

Click to download (coratia-eu_pages.pdf)