Results 151 to 160 of about 84,194,517 (190)

Bør Norge innføre IFRS SME?

Magma, 2010
I et brev til Finansdepartementet har Norsk RegnskapsStiftelse (NRS) gitt uttrykk for at IFRS SME er egnet for bruk i Norge og kan erstatte dagens regler etter regnskapsloven og god regnskapsskikk. NRS skriver at det haster med å utrede om og hvordan IFRS SME skal anvendes i Norge, og ber departementet sette i gang en slik utredning.I denne artikkelen ...
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THE UTILITY OF IFRS FOR SMES IN FINANCIAL COMMUNICATION [PDF]

Management & Marketing, 2013
The purpose of this paper is to analyze the usefulness of financial statements for small and medium sized companies prepared under IFRS, in comparison with the financial statements under Romanian Accounting Standards. The main research question is whether the financial statements under IFRS could fit better the needs of managers and if these financial ...
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Is There a Solid Empirical Foundation for the IASB's Draft IFRS for SMEs?

SSRN Electronic Journal, 2007
In February 2007 the International Accounting Standards Board (IASB) published its draft International Financial Reporting Standard for Small and Medium-sized Entities ('IFRS for SMEs'). It aims to provide a simplified, self-contained set of rules based on the present set of IFRS but adapted for entities without public accountability (called small and ...
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Implementing IFRS for SMEs in Saudi Arabia: views of SME owners and managers

Journal of Accounting in Emerging Economies
Purpose The paper investigates to what extent owners and managers of SMEs in Saudi Arabia have accepted the introduction of International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). Design/methodology/approach
Sara Bakr, Christopher Napier
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Country attributes on the adoption of the IFRS for SMEs

2021
Small and Medium-sized Entities (SMEs) are crucial in the global economy and the urge to develop a standard for these companies rapidly arose. The International Accounting Standards Board (IASB) contribution began in 2009 with the issuing of the International Financial Reporting Standard for SMEs (IFRS for SMEs).
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Implementation of IFRSs and IFRS for SMEs: the case of Estonia [PDF]

Journal of Accounting and Management Information Systems, 2014
This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards' implementation issues.
Lehte Alver, Jaan Alver, Liis Talpas
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Tunisia. IFRS for SMEs and Tunisian Accounting

2016
The International Accounting Standard Board (IASB) continues to work with regulators in some countries toward the adoption of full IFRS. This study reports on an exploratory review of Tunisian’s Certified Public Accountants (CPA) perceptions about important issues relevant to developing and implementing the IFRS for SMEs.
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Analýza IFRS pro SME

2012
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS.
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The IFRS/IAS in the SMEs-Theoretical Profiles and Empirical Evidences: Implementation of IFRS/IAS in Croatian SMEs

2006
The paper explores the current accounting problems of Croatian SMEs from the point of view of accounting information and financial reports preparers as well as of their users on the cost-benefit basis. Croatia was one of a few countries that required the direct implementation of the full body of International Accounting Standards – International ...
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A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs [PDF]

, 2010
The development of international accounting has evolved from a reporting tool for multinational companies in the 1960s to a medium for global competition for financing and investing opportunities today. Large international companies have seen the target of international standards because the need for comparable financial information was mainly seen for
SMARANDA ANDREEA TRICA, MARILENA ZUCA, ALICE TINTA   +2 more
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