Results 31 to 40 of about 80,669,307 (183)
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
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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
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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
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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
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Vykazování podle „IFRS for SMEs“ ve společnosti XY, a.s. – případová studie [PDF]
Journal of Competitiveness, 2011 Cílem článku je posoudit náklady a přínosy vykazování podle mezinárodního standardu účetního výkaznictví pro malé a střední podniky (IFRS for SMEs) na příkladu existující české společnosti. Nejprve je uvedeno shrnutí významných rozdílů mezi IFRS for SMEs
Šteker Karel, Struhařová Kateřina
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10 anos de pesquisa no IFRS : histórico, reflexões e perspectivas [PDF]
, 2021 O livro 10 anos de Pesquisa no IFRS é um produto organizado pela Pró-reitoria de Pesquisa, Pós-graduação e Inovação (Proppi) e pelo Comitê de Pesquisa, Pós-graduação e Inovação (COPPI). Teve por objetivo compilar, em capítulos com textos do gênero ensaio,
core +1 more source
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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