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Aktuelle Entwicklungen in der Unternehmensführung mittelständischer Unternehmen
Becker, Wolfgang; Ulrich, Patrick; Baltzer, Björn - Universitätsbibliothek <Bamberg> - 2009
Die Aufgabe der Unternehmensführung ist es, das Unternehmensgeschehen sachlich zu gestalten und zu lenken sowie personell zu leiten, um das Erreichen der Unternehmensziele sicherzustellen. Trotz der großen Bedeutung mittelständischer Unternehmen für Arbeitsplätze und Sozialprodukt lag der...
Persistent link: https://www.econbiz.de/10005869156
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Rahmenkonzept zur Abwägung von Kosten und Nutzen im Standardsetzungsprozess der internationalen Rechnungslegung
Maier, Andreas (contributor) - 2008
Persistent link: https://www.econbiz.de/10003713596
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Practitioner views on financial reporting for smaller entities
Reid, Gavin C.; Smith, Julia A. - 2007
Persistent link: https://www.econbiz.de/10003407094
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Practitioner views on financial reporting for smaller entities
Reid, Gavin C. (contributor); Smith, Julia A. (contributor) - 2007
Persistent link: https://www.econbiz.de/10003444625
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IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ;...
Persistent link: https://www.econbiz.de/10003966547
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An analysis of the convergence level of tangible assets (PPE) according to Romanian national accounting regulation and IFRS for SMEs
Buculescu, Maria-Mădălina; Velicescu, Bogdan Nicolae - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 774-799
This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...
Persistent link: https://www.econbiz.de/10011311392
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Preparedness for and perception of IFRS for SMEs : evidence from Turkey
Kılıç, Merve; Uyar, Ali; Ataman, Başak - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 492-519
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This research has two primary purposes. The...
Persistent link: https://www.econbiz.de/10010526633
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How relevant is size for setting the scope of the IFRS for SMEs?
Albu, Cătălin Nicolae - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 424-439
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...
Persistent link: https://www.econbiz.de/10010338850
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Implementation of IFRSs and IFRS for SMEs: the case of Estonia
Alver, Lehte; Alver, Jaan; Talpas, Liis - In: Journal of accounting & management information systems … 13 (2014) 2, pp. 236-258
This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards’...
Persistent link: https://www.econbiz.de/10010399061
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The Context of the Possible IFRS for SMEs Implementation in Romania : An Exploratory Study
Albu, Catalin Nicolae - 2011
The latest result of the IASB's efforts to increase the comparability of accounting information seems to be the IFRS for SMEs. The aim of this paper is in this context to offer insights on some issues associated to a possible implementation of IFRS for SMEs in Romania. We extensively review the...
Persistent link: https://www.econbiz.de/10013129151