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Preparedness of the Entities for the IFRS for SMEs: An Emerging Country Case
Journal of Accounting in Emerging Economies, 2016 Purpose - The purpose of this paper is to determine the preparedness of the small-and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics ...
Merve Kilic, Ali Uyar, Basak Ataman
exaly +2 more sources
Accounting Harmonization for SME-S in Europe: Some Remarks on IFRS for SME-S and Empirical Evidences [PDF]
Economic Research-Ekonomska Istrazivanja, 2012 The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Their users’ needs regarding the extents and type of accounting information as well as the costs of their providing are widely discussed as the arguments
Paola Demartini +1 more
exaly +10 more sources
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2015
In this chapter examines the perception of accountants in the State of Mato Grosso, from Brazil, on continuing professional education on IFRS applied to small and medium enterprises - SMEs. After the introduction, where we present this chapter, we contextualize the theory of human resources, with theoretical assumptions.
Márcio Iris de Morais +1 more
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In this chapter examines the perception of accountants in the State of Mato Grosso, from Brazil, on continuing professional education on IFRS applied to small and medium enterprises - SMEs. After the introduction, where we present this chapter, we contextualize the theory of human resources, with theoretical assumptions.
Márcio Iris de Morais +1 more
openaire +1 more source
An Analysis of IFRS and SME-IFRS Adoption Determinants: A Worldwide Study
Emerging Markets Finance and Trade, 2018This study analyses the determinants of IFRS adoption decision from three dimensions. Logistic regression (Binary and Ordinal) models were applied to a dataset of 145 countries for the period 1995 ...
R. M. Ammar Zahid, Can Simga-Mugan
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ISSUES ON IMPLEMENTATION OF IFRS FOR SMES [PDF]
STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2009 In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively the necessity of existing some financial reporting standards
Ema Speranta MASCA +2 more
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IFRS for SMEs and NGOs – Burden or Advantage
EDAMBA 2022: Conference Proceedings, 2023IFRS 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, 2014The 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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Influence of Cultural Factors in Adoption of the IFRS for SMEs
Procedia Economics and Finance, 2012 AbstractConsidering that at international level, standards developed by the IASB are imposed irremediably and that IFRS for SMEs was built based on them, we think this accounting standard will always present a challenge for small entities. We believe that professional institutions are influenced in their opinions on the IFRS for SMEs by accounting ...
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