Results 11 to 20 of about 84,194,517 (190)
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
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
Cogent Business and ManagementThe purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables ...
Paul Muda +2 more
exaly +3 more sources
Cogent Business & 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.
Peter Sappor +2 more
doaj +1 more source
An assessment of the challenges of adopting and implementing IFRSS for SMEs in South Africa [PDF]
Problems and Perspectives in Management, 2016 The purpose of this study is to assess the challenges faced by small and medium sized enterprises (SMEs) in adopting and implementing International Financial Reporting Standards (IFRS) for SMEs in South Africa.
Sikhwari Rudzani, Manda David Charles
doaj +1 more source
SME’s views on the adoption and application of “IFRS for SMEs” in Turkey [PDF]
EUROPEAN RESEARCH STUDIES JOURNAL, 2010 Turkey is one of the countries that have debates on the necessary arrangements and preparations before the adoption of “International Financial Reporting Standard for Small and Mid-sized Entities” which was issued in July 2009 by International Accounting Standards Board.
Asuman Atik, null Ph.D.
openaire +4 more sources
Adoption of IFRS for SMEs in Albania
Research in World Economy, 2021 Small Medium-Sized Enterprises (SMEs) is one of the most important engines of economic growth in Albania. They make a significant contribution to local and global trade and also to the national economic development. SMEs have the largest proportion of total Albanian employment, almost 78% of the total number of employed people.
Albana Gjoni +3 more
openaire +2 more sources
Are Spanish GAAP for private companies comparable to IFRS for SMEs? [PDF]
, 2023 The aim of this study is to test the level of convergence between the IFRS for SMEs and the Spanish GAAP. To do this, we develop a Convergence Index with the full IFRS, which we apply the local GAAP and the IFRS for SMEs.
Huguet, David, Gandía, Juan Luis
core +1 more source
Application of the International Financial Reporting Standard for small and medium-sized entities in European countries [PDF]
Ekonomski Pogledi, 2023 The paper is focused on researching the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in European countries and the frequency of adoption and application of this standard.
Dragičević Predrag
doaj +1 more source
Journal of Economic and Financial Sciences, 2020 Orientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs. Research purpose: The purpose of the article
Waheeda Mohamed +2 more
doaj +1 more source