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Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants
In 2009, the International Accounting Standards Board (IASB) issued International Financial
Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified …
Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified …
Preparedness for and perception of IFRS for SMEs: Evidence from Turkey
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS
for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for …
for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for …
[PDF][PDF] Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges
N Bui, O Le, H Dao - Accounting, 2020 - researchgate.net
Along with the trend of globalization in cooperation and economic development, the scope
of activities of investors spread around the world, accounting is no longer an intrinsic …
of activities of investors spread around the world, accounting is no longer an intrinsic …
Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations' perspective
This research delves into the adoption dynamics of International Financial Reporting
Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco, a nation yet to …
Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco, a nation yet to …
Increasing the usefulness of farm financial information and management: A qualitative study from the accountant's perspective
AK Halabi, B Carroll - Qualitative Research in Organizations and …, 2015 - emerald.com
Purpose–The purpose of this paper is to examine how farm management and farm
accounting may be improved from the accountant's perspective. Design/methodology …
accounting may be improved from the accountant's perspective. Design/methodology …
The political economy of convergence: the case of IFRS for SMEs
S Susela Devi, R Helen Samujh - Australian Accounting …, 2015 - Wiley Online Library
This paper contributes to the discussion on the International Financial Reporting Standard
for Small and Medium‐sized Enterprises (IFRS for SMEs) in the academic literature by …
for Small and Medium‐sized Enterprises (IFRS for SMEs) in the academic literature by …
Perceptions of preparers from Romanian banks regarding IFRS application
Starting 1 January 2012, credit institutions are required to apply the International Financial
Reporting Standards (IFRS) as basis of accounting for the preparation of the individual …
Reporting Standards (IFRS) as basis of accounting for the preparation of the individual …
Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania
For the accounting year 2012 companies whose securities are listed on Bucharest Stock
Exchange are required to present their individual financial statements in conformity with …
Exchange are required to present their individual financial statements in conformity with …
Implementing IFRS for SMEs: Challenges for develo** economies
H Samujh, SS Devi - International Journal of Management and …, 2015 - ideas.repec.org
In their efforts to assist accountability for small and medium-sized enterprises globally, the
International Accounting Standards Board issued the Exposure Draft: International Financial …
International Accounting Standards Board issued the Exposure Draft: International Financial …
[PDF][PDF] The implication of applying IFRS in Vietnamese enterprises from an expert perspective
NB Thi, TC Anh, OLT Tu - Management Science Letters, 2020 - researchgate.net
Along with the trend of globalizing economic cooperation and development, accountings is
no longer an internal and separate issue of each country. As a result, to meet the diverse …
no longer an internal and separate issue of each country. As a result, to meet the diverse …