Results 41 to 50 of about 84,194,517 (190)

In what ways are countries which have already adopted IFRS for SMEs different

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies.
Hana Bohušová, Veronika Blašková
doaj   +1 more source

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

A Framework for Supplier Management Based on Environmental, Social, and Governance Criteria for Small and Medium‐Sized Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate sustainability, grounded in environmental, social, and governance (ESG) dimensions, has become a strategic imperative for firms seeking competitiveness and resilience. In supply chain management, supplier selection is a key mechanism for translating ESG principles into practice.
Steicy de Souza Jorge Laber, Erica Luisa Correa, Alvaro Luiz Neuenfeldt Júnior, Osiris Canciglieri Junior, Jones Luís Schaefer   +4 more
wiley   +1 more source

FACTORS DETERMINING USE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL TO MEDIUM SIZE ENTITIES (IFRS FOR SMES) IN ZIMBABWE

Journal of Management Small and Medium Enterprises (SME's)
Small and medium enterprises are the backbone of most African economies, contributing significantly to economic growth, employment creation, and sustainable development in these economies, yet the SMEs face survival challenges, with few going beyond ...
Sherman Moyo, Favourate Y Mpofu
doaj   +1 more source

Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards.
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

Stakeholder Engagement and SDGS Disclosure: A Systematic Review on Corporate Strategies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The 2030 Agenda and its Sustainable Development Goals (SDGs) emphasize the importance of sustainability, prompting stakeholders to demand greater transparency from organizations. Understanding how to incorporate the SDGs into their strategies and effectively engage with stakeholders in this process is essential for organizations to navigate ...
Alice Loureiro, Sónia Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

IFRS for SMEs: the IASB’S due process

, 2013
This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard.
Newberry, Susan, Ram, Ronita, Ronita Ram, Susan Newberry   +3 more
core   +1 more source

INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]

CES Working Papers, 2011
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
doaj  

Are companies in the Czech Republic ready to implement IFRS for SMEs?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS) have been developed, which are primarily designed ...
Lucie Bartůňková
doaj   +1 more source

Identifying and Navigating Barriers to ESG Strategy Implementation: Perspectives of Corporate Senior Leaders in a MENA Context

Sustainable Development, EarlyView.
ABSTRACT Effective ESG implementation remains a critical yet persistently underachieved organisational priority, particularly in emerging markets where reporting standards, leadership capabilities, and regulatory environments remain inconsistent. This paper aims to develop an interpretive framework that senior leaders in large organisations can apply ...
Andrew Mackenzie, Matthew Brown
wiley   +1 more source