Kılıç, Merve; Uyar, Ali - In: Journal of accounting & management information systems … 16 (2017) 2, pp. 313-339
In 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS …) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting … needs of SMEs. Although IFRS for SMEs is still not required in this jurisdiction, Turkey was one of the first ones that have …