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stresses that Polish accounting regulations are based on the simultaneous implementation of IFRS convergence and adoption. The … authors point to a number of benefits derived by companies from IFRS implementation including the higher quality of financial … and the results of major empirical research in the area of IFRS implementation in Poland. …
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stages: 1) implementation of IFRSs, and 2) implementation of the IFRS for SMEs. The paper also analyzes the possible changes … researchers. In conclusion, it may be said that the implementation of IFRSs and IFRS for SMEs in the form of the Estonian good … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting …
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