Recent years have witnessed a significant shift in the financial reporting frameworks
available in the UK and Ireland affecting entities of all sizes with the Financial Reporting …

The article aims to explore the perception of local government (LG) financial officers on the
users, the uses, and the utility of the consolidated financial report in Italy, since it was one of …

In their efforts to assist accountability for small and medium-sized enterprises globally, the
International Accounting Standards Board issued the Exposure Draft: International Financial …

Il processo di elaborazione dell'International Financial Reporting Standard for Small and
Medium-sized Entities (IFRS for SMEs) rappresenta una significativa tappa evolutiva in tema …

Günümüzün değişen ulusal ve uluslararası piyasa şartlarında şirketlerin etkili ve başarılı
olabilmek için kendilerini yerinde ve yeterince ifade edebiliyor olmaları gereklidir. Hem …

According to the extant literature, International Financial Reporting Standards (IFRS) are
considered high-quality accounting standards that can generate various benefits for those …

The article aims to explore the perception of local government (LG) financial officers on the
users, the uses, and the utility of the consolidated financial report in Italy, since it was one of …

In this paper I investigate if, in order to give a contribution to the process of accounting
harmonization, the IFRS for SMEs project represents effectively a possible way forward or …

The recent accounting regulations in Romania have made mandatory the use of IFRS in the
individual financial statements of the companies listed on stock exchange. The aim of this …

1980'li yıllardan itibaren dünya genelinde yaşanan ekonomik krizler ve şirket skandalları,
işletmelerin hem idari hem de finansal olarak daha iyi yönetilmelerini gerekli hale getirmiştir …