Results 111 to 120 of about 80,669,307 (183)

Covid-19 health policy intervention and volatility of Asian capital markets. [PDF]

Technol Forecast Soc Change, 2021
Hunjra AI, Kijkasiwat P, Arunachalam M, Hammami H.   +3 more
europepmc   +1 more source

IFRS for SMEs: the IASB’S due process

, 2013
This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard.
Newberry, Susan, Ram, Ronita, Ronita Ram, Susan Newberry   +3 more
core   +1 more source

Business trends & challenges in Islamic FinTech: A systematic literature review. [PDF]

F1000Res, 2022
Dawood H, Al Zadjali DF, Al Rawahi M, Karim DS, Hazik DM.   +4 more
europepmc   +1 more source

Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania

Cogent Business & Management
The impact of firm age, firm size, profitability, leverage and auditor type on compliance with the International Financial Reporting Standards for small- and medium-sized entities (IFRSs for SMEs) was investigated in this study.
Sifuni Z. Msechu, Pendo S. Kasoga, Erasmus F. Kipesha   +2 more
doaj   +1 more source

Utfordringer ved implementering av IFRS for SMEs i Norge [PDF]

, 2019
Med globaliseringen har ønsket om en felles regnskapsstandard økt. Etter kravet om implementering av IFRS for børsnoterte foretak i 2005, har det kommet forslag om å endre norsk regnskapslov, GRS, med en tilpasning til IFRS også for øvrige foretak.
Foss, Katrine, Trollebø, Stine Barmen
core  

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context. [PDF]

Int J Environ Res Public Health, 2021
Hategan CD, Pitorac RI, Milu ND.
europepmc   +1 more source

Evento reflete sobre o Pronatec no IFRS

, 2015
A segunda edição do “Pronatec em Diálogo” ocorreu nos dias 2 e 3 de dezembro de 2013, com o objetivo de refletir sobre o Programa Nacional de Acesso ao Ensino Ténico e Emprego (Pronatec) e a participação do Instituto Federal de Educação, Ciência e ...
IFRS, Revista VIVER
core   +1 more source

Contributions toward sustainable development: a bibliometric analysis of sustainability reporting research. [PDF]

Environ Sci Pollut Res Int, 2023
Effah NAA, Wang Q, Owusu GMY, Otchere OAS, Owusu B.   +4 more
europepmc   +1 more source

Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations’ perspective

Cogent Business & Management
This research delves into the adoption dynamics of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco, a nation yet to embrace these standards, presenting a distinctive opportunity to scrutinize the
Issam Benhayoun, Ibtissam Zejjari
doaj   +1 more source

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Karl A. Muller, Edward J. Riedl, Thorsten Sellhorn   +2 more
core