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The macroeconomic determinants of the adoption of IFRS for SMEs [PDF]

Revista de Contabilidad: Spanish Accounting Review, 2018
Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account for more than 65% of employment. As a move towards SME harmonization, in 2009 the International Accounting Standards Board (IASB) issued the International ...
Cláudio António Figueiredo Pais, Ph.D, Ana Luísa Moedas Bonito   +1 more
doaj   +9 more sources

A critical analysis of the contents of the IFRS for SMEs - a South African perspective [PDF]

South African Journal of Economic and Management Sciences, 2011
The International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) was developed to address the reporting needs of SMEs worldwide.
Daniel Petrus Schutte, Pieter Buys
doaj   +7 more sources

IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES [PDF]

Annals of the University of Oradea: Economic Science, 2013
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific ...
Moț Ioana, , ,
doaj   +2 more sources

Determining Factors to Implementing IFRS for SMES: A Study in International Accounting Standards Board Countries

Cogent Business and Management
This study aims to obtain empirical evidence regarding the effect of education level, the existence of other accounting standards, and the level of internationality on the application of International Financial Reporting Standards (IFRS) for Small and ...
Zaenal Fanani, Angga Erlando
exaly   +4 more sources

IFRS for SMEs

Magma, 2016
Norsk RegnskapsStiftelse foreslår å lage en norsk regnskapsstandard basert på den internasjonale regnskapsstandarden for små og mellomstore enheter (IFRS for SMEs).
Kjell Ove Røsok
doaj   +2 more sources

Determinants of IFRS for SMES Adoption Worldwide [PDF]

International Journal of Accounting and Finance Studies, 2023
The main purpose of this study is to analyze whether there is a relationship between macroeconomic factors and the adoption of IFRS for SMEs in order to help answer the question of why some countries adopt IFRS for SMEs while others do not. We used logistic regression analysis to investigate 150 countries, including 85 jurisdictions that have adopted ...
Pr. Benhayoun Issam, Pr. Zejjari Ibtissam   +1 more
openaire   +2 more sources

IFRS for SMEs: A Structured Literature Review [PDF]

International Journal of Accounting and Financial Reporting, 2017
Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies.The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their ...
Benhayoun, Issam, Abdellatif, M. Marghich   +1 more
openaire   +3 more sources

Vykazování podle „IFRS for SMEs“ ve společnosti XY, a.s. – případová studie [PDF]

Journal of Competitiveness, 2011
Cílem článku je posoudit náklady a přínosy vykazování podle mezinárodního standardu účetního výkaznictví pro malé a střední podniky (IFRS for SMEs) na příkladu existující české společnosti. Nejprve je uvedeno shrnutí významných rozdílů mezi IFRS for SMEs
Šteker Karel, Struhařová Kateřina
doaj   +2 more sources

Preliminary Insights on the Adoption of International Financial Reporting Standard (IFRS) for Small and Medium Enterprises (SMEs) in Pakistan [PDF]

Journal of Accounting and Finance in Emerging Economies, 2018
This study aims to investigate the perceptions of accountants regarding the possible adoption of International Financial Reporting Standards (IFRS) for SMEs in Pakistan. IFRS for SMEs were issued by the IASB in 2009.
Zeeshan Mahmood, Allah Bakhsh Khan, Asad ur Rehman, Samreen Atta   +3 more
doaj   +2 more sources

The implementation of the IFRS for SME in the EU

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
Small and medium sized companies have very important position in the EU economy, mainly in the area of employment. Their activities on the internal market are limited by a great deal of obstacles.
Hana Bohušová
doaj   +2 more sources