Results 81 to 90 of about 84,194,517 (190)

IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes? [PDF]

-- The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities ...
Henselmann, Klaus, Klein, Martin, Wiese, Maren   +2 more
core  

Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]

Heliyon, 2023
Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc   +1 more source

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

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
core  

Adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMEs): problems and challenges

, 2016
The International Accounting Standards Board (IASB) has pursued a strong agenda to develop a simplified set of International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs).
Dinuja Perera (12306767)
core   +1 more source

The need for specific accounting principles for non-profit organisations’ assets without economic benefits, restricted donations and funds

Journal of Economic and Financial Sciences, 2013
Non-profit (or “not-for-profit”) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards.
Cobus Rossouw
doaj   +1 more source

Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. [PDF]

Environ Sci Pollut Res Int, 2022
Tettamanzi P, Venturini G, Murgolo M.
europepmc   +1 more source

IFRS for SMEs : er standarden selvstendig og egnet for bruk i Norge? [PDF]

, 2012
International Accounting Standards for Small and Medium-sized Entities (IFRS for SMEs) er en egen regnskapsstandard utarbeidet av IASB som er særskilt tilpasset rapporteringsbehovene til små og mellomstore foretak.
Isaksen, Hanne Landvik
core  

FINANCIAL REPORTING AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN LAGOS STATE, NIGERIA: THE CRUCIAL ROLE OF FINANCIAL REPORTING EDUCATION

Modern Management Review
This study investigates the impact of adopting International Financial Reporting Standards (IFRS), financial reporting quality, and financial reporting education on the performance of listed Small and Medium Enterprises (SMEs) in Lagos State, Nigeria.A ...
Latifat Omolara AKANO
doaj   +1 more source

IFRS for SMEs: Is this the solution to the problem for the application of the international regulation?

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS ...
Rafael Molina Llopis
doaj  

Development of a valuation system of technology for the enhancement of innovation in Indonesia. [PDF]

Heliyon, 2023
Helitha Muchtar N, Palar MRA, Amirulloh M.   +2 more
europepmc   +1 more source