Results 121 to 130 of about 80,669,307 (183)
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
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PROIECTUL EUROPEAN DE SIMPLIFICARE PENTRU IMM-URI ÎN DOMENIUL CONTABILITĂŢII ŞI AL AUDITULUI
EIRP Proceedings, 2008 At the European Union level it has been considered that diminishing the administrativeburden is an important stage în developing the economy and allowing the European businesses to compete moreeffectively and be more successful în a highly competitive ...
Aristita Rotila
doaj
Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards. [PDF]
Heliyon, 2023 Fayyad M.
europepmc +1 more source
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements [PDF]
Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their 2004 financial statements from
Sættem, Frode +2 more
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Business for ocean sustainability: Early responses of ocean governance in the private sector. [PDF]
Ambio, 2023 Sardá R +11 more
europepmc +1 more source
IFRS for SMEs: the current perception of South African practitioners [PDF]
, 2017 A research report submitted to the Faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of Masters in Commerce. Johannesburg, 02 August 2017The purpose of this study was
Mohamed, Waheeda
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K3 and IFRS for SMEs : A comparative study
, 2012 År 2004 beslutade BFN att inleda en ny inriktning i sitt normgivningsarbete som kom att benämnas K-projektet. Detta projekt innefattar fyra särskilda ramverk som inkluderar kategorierna K1-K4.
Grönbäck, Isabell, Henningsson, Lisa
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REACH: A killer whale for SMEs? CEPS Policy Brief No. 307, 9 December 2013 [PDF]
, 2013 REACH is a very demanding system for any business either large or small, yet right from the start one of the more serious concerns was whether and how SMEs could cope with the Regulation.
Pelkmans, Jacques. +2 more
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THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY [PDF]
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items.
Mario Carrara +3 more
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