Results 21 to 30 of about 84,194,517 (190)
Journal of Economic and Financial Sciences, 2019 Orientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME.
Waheeda Mohamed +2 more
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IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS
Revista Economica, 2022 Research on the harmonization of financial reporting of SMEs worldwide is currently focusing on the global application of IFRS for SMEs as an alternative for the financial reporting of entities whose securities are not listed on a regulated market. Several principles of recognition and valuation of assets have been simplified as a result of revisions ...
openaire +2 more sources
Vil ny regnskapslov gi internasjonalt sammenlignbare regnskaper?
Magma, 2017 Regnskapslovutvalget bruker internasjonalt sammenlignbare regnskaper som ett viktig argument for å tilpasse norsk regnskapslov til IFRS for SMEs. Denne artikkelen bruker Brunssons (2000) teoretiske rammeverk for uniformity til å analysere faktorer som ...
Kjell Ove Røsok
doaj +1 more source
International Financial Reporting standard for Small and Medium-sized entities
The Southern African Journal of Entrepreneurship and Small Business Management, 2012 The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) was published as a standard by the International Accounting Standards Board (IASB) during July 2009.
Z Koppeschaar
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The International Financial Reporting Standard for Small and Medium-Sized Entities in the Republic Of Serbia [PDF]
Economic Horizons, 2018 The paper is devoted to the review of the position of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) in the financial reporting regulation and practice in the Republic of Serbia.
Vladimir Obradović
doaj +1 more source
De invloed van cultuur op de acceptatie van IFRS for SMEs [PDF]
MAB, 2011 Na publicatie van de IFRS for SMEs (International Financial Reporting Standards for Small and Medium-sized Entities) door de International Accounting Standards Board (IASB) vroeg de Europese Commissie (EC) zich af of IFRS for SMEs moet worden ...
B. Kamp
doaj +3 more sources
Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU) has the intention to harmonize the accounting and financial reporting of enterprises in the European Union.
Gerrit Kaufhold
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Profit Distribution in Different Legal Forms of the Society [PDF]
Journal of Research and Innovation for Sustainable Society, 2022 he distribution of profits and the coverage of losses of a company are regulated by positive regulations for all legal forms of companies. They also regulate the issue of financial reporting as a condition for profit sharing.
Živojin Prokopović
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Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017 Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source