Results 81 to 90 of about 80,669,307 (183)
DIJB (Diponegoro International Journal of Business), 2019 The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial
Rima Rachmawati
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APPLICABILITY OF IFRS FOR SMES IN THE CZECH REPUBLIC
Economics and Management, 2012 Paper is focused on problems associated with the implementation of IFRS for SMEs in the Czech Republic. There are discussed results of the research done on the base of structural interviews with the representatives of accounting profession (preparer, auditor, user, professional chamber and accounting regulator).
openaire +1 more source
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Alexandra Mutiu, Adriana Tiron Tudor
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Revista Arbitrada Interdisciplinaria Koinonía, 2019 The following research aims to design the appropriate procedures for the valuation of inventories under IFRS for SMEs in the company VETNAR SA of the Naranjal canton, province of Guayas, in order to improve the reliability of balance sheet information ...
Jazmin Abigail Coronel Morocho +2 more
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The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot +2 more
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INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?" [PDF]
The problem of reporting financial data useful for readers in most of the countries andlanguages is receiving considerable attention with the implementation of the new financialreporting standards in the United States, Canada, Australia, Europe and Japan.
Sorin Briciu +2 more
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The moderating role of adoption of ifrs between tax avoidance and SMEs performance in Nigeria
Вісник Харківського національного університету імені В.Н. Каразіна: Серія Міжнародні відносини, економіка, країнознавство, туризмThe study examines the moderating role of International Financial Reporting Standards (IFRS) adoption between tax avoidance and the performance of Small and Medium Enterprises (SMEs) in Nigeria.
Saheed Akande Shittu +2 more
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USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS [PDF]
One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology.
Florin Mihai +2 more
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, 2017 Dolgozatomban a nemzetközi számvitelt, azon belül a kis- és középvállalkozások - vagyis a KKV-k - számvitelére vonatkozó elveket és elszámolási lehetőségeket mutattam be.
Szántai, Alexandra
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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