Add to ORKGProfessional accountants have long recognized the need for a change in the reporting requirements for small businesses because standard setting agencies focus on large firms and promulgate GAAPs which ignore special problems of small firms. We propose a procedure which may correct the problem in the United States and which could provide a model for use in other countries
In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Sma...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
Diverse complications and controversial issues in the adoption of International Financial Reporting ...
Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses h...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
There has been an ongoing debate for decades, especially since the inception of the Financial Accoun...
The purpose of this paper is to explore the issue of the alledged standards overload problem. This e...
Many small privately-held businesses (referred to as small businesses henceforth) prepare financial ...
This paper presents a case study of the accounting practices of a company that is privately held. Th...
At the dawn of the 21st century, businesses from all over the globe started crossing geographical bo...
The international symposium on international accounting has been reanimated over the last few years ...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
In June 2004 the IASB issued the Discussion Paper "Preliminary Views on Accounting Standards fo...
This study examines the determinants and consequences of voluntary adoption of non-local accounting ...
In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Sma...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
Diverse complications and controversial issues in the adoption of International Financial Reporting ...
Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses h...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
The way in which little GAAP has emerged in the UK suggests that policy makers have taken an arbitra...
There has been an ongoing debate for decades, especially since the inception of the Financial Accoun...
The purpose of this paper is to explore the issue of the alledged standards overload problem. This e...
Many small privately-held businesses (referred to as small businesses henceforth) prepare financial ...
This paper presents a case study of the accounting practices of a company that is privately held. Th...
At the dawn of the 21st century, businesses from all over the globe started crossing geographical bo...
The international symposium on international accounting has been reanimated over the last few years ...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
In June 2004 the IASB issued the Discussion Paper "Preliminary Views on Accounting Standards fo...
This study examines the determinants and consequences of voluntary adoption of non-local accounting ...
In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Sma...
The aim of this study is to provide generalisable evidence of the utility of the statutory financial...
Diverse complications and controversial issues in the adoption of International Financial Reporting ...