Results 11 to 20 of about 80,669,307 (183)
The macroeconomic determinants of the adoption of IFRS for SMEs [PDF]
Revista de Contabilidad: Spanish Accounting Review, 2018 Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account for more than 65% of employment. As a move towards SME harmonization, in 2009 the International Accounting Standards Board (IASB) issued the International ...
Cláudio António Figueiredo Pais, Ph.D +1 more
doaj +9 more sources
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES [PDF]
Annals of the University of Oradea: Economic Science, 2013 IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific ...
Moț Ioana, , ,
doaj +2 more sources
Cogent Business and Management, 2023 The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study specifically determined the awareness level and extent of adoption of the standard.
Francis Atta Sarpong
exaly +3 more sources
Magma, 2016 Norsk RegnskapsStiftelse foreslår å lage en norsk regnskapsstandard basert på den internasjonale regnskapsstandarden for små og mellomstore enheter (IFRS for SMEs).
Kjell Ove Røsok
doaj +2 more sources
Determinants of IFRS for SMES Adoption Worldwide [PDF]
International Journal of Accounting and Finance Studies, 2023 The main purpose of this study is to analyze whether there is a relationship between macroeconomic factors and the adoption of IFRS for SMEs in order to help answer the question of why some countries adopt IFRS for SMEs while others do not. We used logistic regression analysis to investigate 150 countries, including 85 jurisdictions that have adopted ...
Pr. Benhayoun Issam +1 more
openaire +2 more sources
Perspectives of Different Stakeholder Groups About the Alignment of IFRS for SMEs with IFRS Standard [PDF]
Studies in Business and Economics, 2021 This research presents the findings of a content analysis of comment letters submitted to the International Accounting Standards Board in response to the second Comprehensive Review of the IFRS for SMEs.
Marina Alexandra-Gabriela
doaj +2 more sources
IFRS for SMEs: A Structured Literature Review [PDF]
International Journal of Accounting and Financial Reporting, 2017 Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies.The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their ...
Benhayoun, Issam +1 more
openaire +3 more sources
Revista de Contabilidad: Spanish Accounting Review, 2019 Our research contributes to the limited literature on lobbying in accounting standards for SMEs by analysing all comment letters in the due process for the IFRS for SMEs (from 2004 to 2012) and comparing them to all of the 97 IASB’s projects related to ...
Rafael Bautista-Mesa +2 more
doaj +4 more sources
The implementation of the IFRS for SME in the EU
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Small and medium sized companies have very important position in the EU economy, mainly in the area of employment. Their activities on the internal market are limited by a great deal of obstacles.
Hana Bohušová
doaj +2 more sources
A critical analysis of the contents of the IFRS for SMEs - a South African perspective
South African Journal of Economic and Management Sciences, 2011 The International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) was developed to address the reporting needs of SMEs worldwide.
Daniel Petrus Schutte, Pieter Buys
doaj +6 more sources