Add to ORKGThe debate on accounting truth is an old problem (Brilo ¤ , 1979) and it is at present more and more important in harmonization process, es-pecially involving small- and medium-sized enterprises (SMEs). Their users needs regarding the extents and type of accounting information as well as the costs of their providing are widely discussed as the arguments for di¤erential reporting for SMEs, although there is still more literatur
According to the growing need for more comparable accounting standards, the beginnings of Internatio...
In the past few years significant changes on a global scale have been made to simplify accounting ru...
The goal of this document is to analyse the main structural features of the Exposure Draft of a prop...
The debate on accounting truth is an old problem (Brilo¤, 1979) and it is at present more and more ...
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more ...
In the context of the global economic crisis, small and medium enterprises are most affected. That i...
ABSTRACT: Globalization (primarily the economic one) is today an incontestable reality that has an i...
The paper explores the accounting harmonisation process in SME based on the empirical research of ac...
This book provides theoretical backgrounds of this contemporary international accounting problem ana...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
The aim of our paper is to provide an overview of the debate on SMEs’ accounting harmonization. Both...
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practi...
Harmonisation of companies’ financial reporting obligations is essential to economic decision-making...
In this paper we analyze the answers to the \u201cQuestionnaire on the public consultation of the IF...
Financial statements provide significant information about the financial position and performance of...
According to the growing need for more comparable accounting standards, the beginnings of Internatio...
In the past few years significant changes on a global scale have been made to simplify accounting ru...
The goal of this document is to analyse the main structural features of the Exposure Draft of a prop...
The debate on accounting truth is an old problem (Brilo¤, 1979) and it is at present more and more ...
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more ...
In the context of the global economic crisis, small and medium enterprises are most affected. That i...
ABSTRACT: Globalization (primarily the economic one) is today an incontestable reality that has an i...
The paper explores the accounting harmonisation process in SME based on the empirical research of ac...
This book provides theoretical backgrounds of this contemporary international accounting problem ana...
Although the EU has made progress towards harmonization of accounting law, this cannot hide the fact...
The aim of our paper is to provide an overview of the debate on SMEs’ accounting harmonization. Both...
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practi...
Harmonisation of companies’ financial reporting obligations is essential to economic decision-making...
In this paper we analyze the answers to the \u201cQuestionnaire on the public consultation of the IF...
Financial statements provide significant information about the financial position and performance of...
According to the growing need for more comparable accounting standards, the beginnings of Internatio...
In the past few years significant changes on a global scale have been made to simplify accounting ru...
The goal of this document is to analyse the main structural features of the Exposure Draft of a prop...