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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 …-benefit approach is advanced as useful to investigate how the scope of the IFRS for SMEs should be set. Size is used in many … for the scope of the IFRS for SMEs. The aim of this paper is therefore to empirically investigate the applicability and …
Persistent link: https://www.econbiz.de/10010338850
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Towards a brave new world of corporate governance practices in emerging markets : the case of listed banks in Romania
Deliu, Delia - In: Inventi impact: microfinance & banking (2021) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10012815984
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Towards a brave new world of corporate governance practices in emerging markets : the case of listed banks in Romania
Deliu, Delia - In: Journal of economics studies and research : JESR 2020 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012395591
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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 … possible implementation of IFRS for SMEs especially because of the fiscal rules which usually influence accounting practices … and because professional accountants considerably agree PPE practices which are not common within IFRS for SMEs. …
Persistent link: https://www.econbiz.de/10011311392
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Convergence or divergence between national and international view on tangible assets : case study Romania
Muresan, Mariana; Nistor, Cristina Silvia; Filip, Crina - In: Acta Universitatis Danubius / Oeconomica 9 (2013) 5, pp. 50-60
Persistent link: https://www.econbiz.de/10010341513
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Convergence of Romanian accounting regulations with ifrs in the context of globalization
Pordea, Daniela - In: Organizations and performance in a complex world : 26th …, (pp. 265-274). 2021
Persistent link: https://www.econbiz.de/10012416902
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Accounting and cultural values : IFRS in 3G economies
Borker, David R. - In: International business and economics research journal 12 (2013) 6, pp. 671-685
Persistent link: https://www.econbiz.de/10009770220
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Challenges of IFRS implementation in emerging economies : the case of Lebanon
Sadaka, Sami F. - In: Accounting history : journal of the Accounting History … 27 (2022) 4, pp. 497-523
Persistent link: https://www.econbiz.de/10013435362
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Special issue: The emergence of accounting as a global profession
Miranti, Paul J. (contributor) - 2014
Persistent link: https://www.econbiz.de/10010255522
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The impact of IFRS adoption and corporate governance principles on transparency and disclosure : the case of Borsa Istanbul
Aksu, Mine; Espahbodi, Hassan - In: Emerging markets finance & trade : a journal of the … 52 (2016) 4/6, pp. 1013-1028
Persistent link: https://www.econbiz.de/10011563265