Results 111 to 120 of about 84,194,517 (190)
Preparedness for and perception of IFRS for SMEs: evidence from Turkey
, 2014 The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This
Uyar, Ali, Ataman, Basak, Kilic, Merve
core
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research [PDF]
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of ...
Jörg-Markus Hitz +2 more
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Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards. [PDF]
Heliyon, 2023 Fayyad M.
europepmc +1 more source
Analysis of the accounting standard IFRS for SMEs
, 2013 Diplomová práce na téma "Analýza účetního standardu IFRS for SME" se primárně zaměřuje na odlišnosti mezi účetními předpisy Slovenské republiky, České republiky a účetního standardu IFRS for SME, dále pak na proces zavedení mezinárodního standardu do ...
Šornová, Tereza
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Modeling the impact of IFRS on SMEs in emerging markets
The adoption of International Financial Reporting Standards (IFRS) has become a significant trend globally, especially for Small and Medium Enterprises (SMEs) in emerging markets.
Comfort Iyabode Lawal +3 more
core +1 more source
Business for ocean sustainability: Early responses of ocean governance in the private sector. [PDF]
Ambio, 2023 Sardá R +11 more
europepmc +1 more source
Comparability Effects of Mandatory IFRS Adoption [PDF]
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Stefano Cascino, Joachim Gassen
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes? [PDF]
, 2010 The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in ...
Henselmann, Klaus +2 more
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Mandatory IFRS adoption and accounting comparability [PDF]
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Stefano Cascino, Joachim Gassen
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