Add to ORKGThe 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 for SMEs and their relevant characteristics, to continue with a comparative analysis of the main differences with full IFRS. Finally, the document contains some reflections related to the practical difficulties facing the process of implementing international standards and possible solutions, according to the author, be considered
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more ...
In 2009 the International Accounting Standards Board (IASB) issued a new standard which is called 'I...
Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account fo...
This study explores the role of the International Accounting Standards Board’s (IASB) due process in...
In the context of the global economic crisis, small and medium enterprises are most affected. That i...
IFRS for SMEs give the response to an international requirement of the developed and emerging econom...
Our research contributes to the limited literature on lobbying in accounting standards for SMEs by a...
The paper explores the accounting harmonisation process in SME based on the empirical research of ac...
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmoniz...
ABSTRACT: Globalization (primarily the economic one) is today an incontestable reality that has an i...
Am 9. 7. 2009 hat das IASB den IFRS for SMEs veröffentlicht. Der Standard ist das Resultat eines lan...
The bachelor thesis deals with a recently published set of accounting rules intended for small and m...
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprise...
The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium...
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small a...
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more ...
In 2009 the International Accounting Standards Board (IASB) issued a new standard which is called 'I...
Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account fo...
This study explores the role of the International Accounting Standards Board’s (IASB) due process in...
In the context of the global economic crisis, small and medium enterprises are most affected. That i...
IFRS for SMEs give the response to an international requirement of the developed and emerging econom...
Our research contributes to the limited literature on lobbying in accounting standards for SMEs by a...
The paper explores the accounting harmonisation process in SME based on the empirical research of ac...
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmoniz...
ABSTRACT: Globalization (primarily the economic one) is today an incontestable reality that has an i...
Am 9. 7. 2009 hat das IASB den IFRS for SMEs veröffentlicht. Der Standard ist das Resultat eines lan...
The bachelor thesis deals with a recently published set of accounting rules intended for small and m...
The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprise...
The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium...
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small a...
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more ...
In 2009 the International Accounting Standards Board (IASB) issued a new standard which is called 'I...
Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account fo...