Results 21 to 30 of about 80,669,307 (183)
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs [PDF]
European Financial and Accounting Journal, 2011 Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulatory system for determined group of accounting entities, on the other hand IFRS have had influence on the development of the local accounting rules during ...
Marcela Zarova
exaly +3 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 ...
John Maccarthy
exaly +3 more sources
Cogent Business and ManagementThis study aims to obtain empirical evidence regarding the effect of education level, the existence of other accounting standards, and the level of internationality on the application of International Financial Reporting Standards (IFRS) for Small and ...
Zaenal Fanani, Angga Erlando
exaly +3 more sources
Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania [PDF]
European Journal of Management StudiesPurpose – The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs).
Adriana Tiron-Tudor
exaly +2 more sources
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 ...
exaly +2 more sources
The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core +6 more sources
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
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