Narrow search
Showing 1 - 10 of 351,775
Cover Image
Preparedness of the entities for the IFRS for SMEs : an emerging country case
Kılıç, Merve; Uyar, Ali; Ataman, Başak - In: Journal of accounting in emerging economies : JAEE 6 (2016) 2, pp. 156-178
Persistent link: https://www.econbiz.de/10011575452
Cover Image
How Relevant is Size for Setting the Scope of The IFRS for SMEs?
ALBU, Catalin Nicolae - In: Journal of Accounting and 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/10010839686
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
The 2012 review of IFRS for SMEs : possible responses from the Fiji institute of accountants
Hasan, Ezaaz; Mala, Sheetal; Finau, Glen; Rani, Prena - In: Accounting & taxation : AT 6 (2014) 2, pp. 71-83
Persistent link: https://www.econbiz.de/10010510260
Cover Image
Readiness of SMEs in UAE for an accounting standard transition to IFRS for SMEs : an empirical analysis
Kumar, Vijaya - In: International journal of strategic business alliances 3 (2013/2014) 4, pp. 282-296
Persistent link: https://www.econbiz.de/10011456009
Cover Image
Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence
Kaya, Devrimi; Koch, Maximilian - In: Accounting and business research : a research quarterly … 45 (2015) 1, pp. 93-120
Persistent link: https://www.econbiz.de/10010471621
Cover Image
National cultural dimensions and adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs)
Mhedhbi, Karim; Essid, Moez - In: The international journal of accounting 57 (2022) 1, pp. 1-39
Persistent link: https://www.econbiz.de/10013192472
Cover Image
Agenda entrance complexity in international accounting standard setting : the case of IFRS for SMEs
Ram, Ronita; Newberry, Susan - In: Abacus : a journal of accounting, finance and business … 53 (2017) 4, pp. 485-512
Persistent link: https://www.econbiz.de/10011825684