Results 31 to 40 of about 84,194,517 (190)
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core
IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT [PDF]
Annals of the University of Oradea: Economic Science, 2011 On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities (IFRS for SMEs) which aims to provide a financial reporting framework for SMEs falling within ...
Girbina Madalina +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms articulate sustainability objectives but depend on suppliers and business partners to enact them. As commitments cross organizational and professional boundaries, their meaning may fragment even when parties agree in principle.
Mohammad Naji Shah Mohammadi, Ebru Metin
wiley +1 more source
General Investigation of Financial Reporting Standards from IFRS for SMEs to Present
Muhasebe Enstitüsü Dergisi, 2021 Accounting, which is essentially a recording technique, carries out its activities within certain principles. With the effect of accounting being a social science, these principles are formed by considering the accounting activities needs.
Özkan Sarısoy, İlknur Eskin
doaj +1 more source
Navigating Carbon Accounting in Manufacturing From Compliance to Decarbonisation
Business Strategy and the Environment, EarlyView.ABSTRACT Carbon accounting is increasingly mandated in manufacturing; however, its implementation remains fragmented between corporate reporting and product‐level assessments, limiting its effectiveness for decarbonisation. This study analyses the regulatory landscape in the United Kingdom and the European Union, identifying a structural misalignment ...
Natanael Bolson +3 more
wiley +1 more source
IFRS for SMEs: A New Zealand perspective [PDF]
, 2007 The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized Enterprises (IFSME).
Samujh, Helen
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Transitare, 2022 It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed.
Sandra Milena Castillo Saravia +2 more
doaj
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source