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The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study
Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563
Persistent link: https://www.econbiz.de/10011755856
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Large Canadian companies and SMEs in regards to international accounting standards (IFRS) : results of an empirical study
Avelé, Donatien; Niyomahirwe, Marc - In: International journal of economics and accounting : IJEA 7 (2016) 4, pp. 291-308
Persistent link: https://www.econbiz.de/10011718843
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Waves of global standardization : small practitioners' resilience and intra-professional fragmentation within the accounting profession
Durocher, Sylvain; Gendron, Yves; Picard, Claire-France - In: Auditing : a journal of practice & theory 35 (2016) 1, pp. 65-88
Persistent link: https://www.econbiz.de/10011482137
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Accounting for agricultural activities
McGregor, Warren J. - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 233-240). 2008
Persistent link: https://www.econbiz.de/10003667091
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IFRS for SMEs : meeting user needs and reducing preparer burdens
Pacter, Paul - In: Globale Finanzberichterstattung : Entwicklung, …, (pp. 255-272). 2008
Persistent link: https://www.econbiz.de/10003667103
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IFRS für den Mittelstand - das SME-Projekt des IASB
Pape, Jochen - In: IFRS in Rechnungswesen und Controlling : …, (pp. 159-168). 2006
Persistent link: https://www.econbiz.de/10003303984
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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
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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
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Multi-mode standardisation and comparability : Norway's failed attempt to adopt the IFRS for SMEs
Alon, Anna; Haaland, Geir; Røsok, Kjell Ove - In: Accounting and business research 52 (2022) 6, pp. 734-764
Persistent link: https://www.econbiz.de/10013484650
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Discussion of "multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs"
Thinggaard, Frank - In: Accounting and business research 52 (2022) 6, pp. 765-772
Persistent link: https://www.econbiz.de/10013484651