The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is currently considered for adoption by national regulators in many emerging economies and a few developed countries. The cost-benefit approach is advanced as useful to investigate how the scope of...

Harmonization process of the definition and financial reporting of small and medium-sized enterprises is still a challenge for European and international organizations and institutions. Analysing the definitions of SMEs issued by European Commission, World Bank, OECD, the definitions used within...

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is currently considered for adoption by national regulators in many emerging economies and a few developed countries. The cost-benefit approach is advanced as useful to investigate how the scope of...

Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production...

Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production...