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 …

institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania. Both primary …Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in … an emergent country that recently adhered to the European Union, i.e. Romania.Design/Methodology/Approach – An …

International Financial Reporting Standards (IFRS) are a reference point for the modernisation of accounting models in … emerging economies. Previous literature documents a diverse IFRS experience, especially among emerging economies. The IFRS … Romanian case to illustrate the effect of various contextual factors, some historical, on the process and outcomes of IFRS …