Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe [PDF]
Theoretical and Applied Economics, 2009 The economic theories and the accounting regulations deriving from them should be reconsidered for SMEs. At global level, there are accomplishments in this respect – IASB IFRS for SMEs – or intentions – European Commission proposals for certain ...
Adela Deaconu +3 more
doaj +1 more source
Bankruptcy prediction using ensemble of autoencoders optimized by genetic algorithm. [PDF]
PeerJ Comput Sci, 2023 Kanász R +3 more
europepmc +1 more source
Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management – the Case of the Czech Republic [PDF]
Journal of Competitiveness, 2010 The aim of this paper is to evaluate the effect of the shift from Financial Reporting under the Czech legislature (CZ GAAP) to the International Financial Reporting Standard for financial management in Small and Medium-sized Enterprises (IFRS for SMEs ...
Struhařová Kateřina
doaj
Forslag til ny Norsk regnskapsstandard: Nasjonale avvik i forhold til IFRS for SMEs [PDF]
, 2017 Dette er et Open Access tidsskrift tilgjengelig fra utgivers hjemmeside. https://www.revisorforeningen.no/Regnskapslovutvalget har foreslått at ny norsk regnskapsstandard skal bygge på IFRS for SMEs og et system som beskriver de rammene som vil gjelde ...
Stenheim, Tonny +2 more
core
Usage of International Financial Reporting Standards (IFRS) in Czech Small and Medium Entities (SMEs) - Is it really so rare? [PDF]
, 2016 In this paper the usage of International financial reporting standards (IFRS) in Czech Small and medium entities (SMEs) is analyzed. Despite the past studies from the Czech Republic, the paper aims to show that there are some Czech SMEs that may benefit ...
Struhařová, Kateřina
core +1 more source
Comment Letters to “IAS for SMEs
, 2007 The aim of our paper is to provide an overview of the debate on SMEs’ accounting harmonization. Both Italy and Croatia present interesting case studies because initially their national legislators seemed to be more favorable than other Europeans to ...
Paoloni, Paola
core
IFRS for SMEs applied to a specific company
, 2013 The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the ...
Höflerová, Hana
core
International Financial Reporting Standards for SMEs
Annals of Spiru Haret University Economic Series, 2011 • IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically ...
Cicilia IONESCU, Lucian Dorel ILINCUŢĂ
doaj
Does the intensity of use of social media influence the economic sustainability of the university? [PDF]
J Technol Transf, 2022 Gelashvili V +2 more
europepmc +1 more source
Future Business JournalSmall- and medium-sized enterprises (SMEs) are pivotal to Saudi Arabia’s economic diversification under Vision 2030, yet their financial reporting practices remain inconsistent.
Dr. Ahmed Alribi
doaj +1 more source