Results 61 to 70 of about 84,194,517 (190)

IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? [PDF]

, 2009
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized ...
Henselmann, Klaus, Roos, Benjamin
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Forslag til ny regnskapslov

Magma, 2016
Regnskapslovutvalget la sommeren 2015 frem første del av utredningen om ny norsk regnskapslovgivning – NOU 2015:10 Lov om regnskapsplikt. Utvalget foreslår en helt ny lov, og legger til grunn at norsk regnskapspraksis fremover skal ha en direkte ...
Anne-Cathrine Bernhoft
doaj   +1 more source

Green swans and blue skies: Climate change and insolvency risk for financial institutions

International Insolvency Review, Volume 35, Issue 2, Page 383-405, Summer 2026.
Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley   +1 more source

International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities

International Journal of Engineering and Management Sciences
The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and ...
Görkem Gök
doaj   +1 more source

Do robots boost productivity? A quantitative meta‐study

Journal of Economic Surveys, Volume 40, Issue 3, Page 1531-1571, July 2026.
ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley   +1 more source

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

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
core  

Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania [PDF]

European Journal of Management Studies
Purpose – 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).
Alexandra-Gabriela Marina, Adriana Tiron-Tudor   +1 more
doaj   +1 more source

Preparedness for and perception of ifrs for SMEs in Turkish SMEs

, 2021
275
openaire   +1 more source

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

A study of adoption rates and financial effects of IFRS for SMEs

, 2017
The International Accounting Standards Board (IASB) issued IFRS for SMEs in July 2009. It was the first set of international accounting standards for small and medium-sized enterprises (SMEs).
Conway, E.
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