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IFRS for SMEs and NGOs – Burden or Advantage

EDAMBA 2022: Conference Proceedings, 2023
IFRS for SMEs is issued as standard for a while now. In Slovakia it is still not allowed to use officially for the legal official financial statements. IFRS for NGOs is even not proposed yet. Some SMEs and NGOs need to disclose their financial statements according to accepted international accounting standards or according to foreign accounting ...
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IFRS for SMEs: Chartered Accountantss Perspectives

SSRN Electronic Journal, 2014
The current project of the IASB to issue accounting standards for small and medium firms (so-called “IFRS for SMEs”) intends to further boost the accounting harmonization process. At the same time, the standards have been discussed and criticized from several parts and the European Commission has decided to not adopt them for the moment.
Alessandro Ghio, Roberto Verona
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Bør Norge innføre IFRS SME?

Magma, 2010
I et brev til Finansdepartementet har Norsk RegnskapsStiftelse (NRS) gitt uttrykk for at IFRS SME er egnet for bruk i Norge og kan erstatte dagens regler etter regnskapsloven og god regnskapsskikk. NRS skriver at det haster med å utrede om og hvordan IFRS SME skal anvendes i Norge, og ber departementet sette i gang en slik utredning.I denne artikkelen ...
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THE UTILITY OF IFRS FOR SMES IN FINANCIAL COMMUNICATION [PDF]

Management & Marketing, 2013
The purpose of this paper is to analyze the usefulness of financial statements for small and medium sized companies prepared under IFRS, in comparison with the financial statements under Romanian Accounting Standards. The main research question is whether the financial statements under IFRS could fit better the needs of managers and if these financial ...
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Is There a Solid Empirical Foundation for the IASB's Draft IFRS for SMEs?

SSRN Electronic Journal, 2007
In February 2007 the International Accounting Standards Board (IASB) published its draft International Financial Reporting Standard for Small and Medium-sized Entities ('IFRS for SMEs'). It aims to provide a simplified, self-contained set of rules based on the present set of IFRS but adapted for entities without public accountability (called small and ...
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Implementing IFRS for SMEs in Saudi Arabia: views of SME owners and managers

Journal of Accounting in Emerging Economies
Purpose The paper investigates to what extent owners and managers of SMEs in Saudi Arabia have accepted the introduction of International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). Design/methodology/approach
Sara Bakr, Christopher Napier
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Implementation of IFRSs and IFRS for SMEs: the case of Estonia [PDF]

Journal of Accounting and Management Information Systems, 2014
This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards' implementation issues.
Lehte Alver, Jaan Alver, Liis Talpas
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Country attributes on the adoption of the IFRS for SMEs

2021
Small and Medium-sized Entities (SMEs) are crucial in the global economy and the urge to develop a standard for these companies rapidly arose. The International Accounting Standards Board (IASB) contribution began in 2009 with the issuing of the International Financial Reporting Standard for SMEs (IFRS for SMEs).
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Tunisia. IFRS for SMEs and Tunisian Accounting

2016
The International Accounting Standard Board (IASB) continues to work with regulators in some countries toward the adoption of full IFRS. This study reports on an exploratory review of Tunisian’s Certified Public Accountants (CPA) perceptions about important issues relevant to developing and implementing the IFRS for SMEs.
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Analýza IFRS pro SME

2012
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS.
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