The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in … (KMU) ; Elektronisches Unternehmensregister …

of International Financial Reporting Standards (IFRS) worldwide, and more recently, of the recognition of the importance … of Small and Medium-Sized Entities, IFRS for SMEs. SMEs in Greece today, regardless of their size and their sector of …

Integration of the world economies has mandated the global inception and recognition of IFRS not only for large … companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a … particular focus to Turkey. We show that although the countries seriously considering the practice of IFRS confronted some severe …

ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …