Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants

M Kiliç, A Uyar - Accounting and Management Information Systems, 2017 - ceeol.com
In 2009, the International Accounting Standards Board (IASB) issued International Financial
Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified …

Preparedness for and perception of IFRS for SMEs: Evidence from Turkey

M Kilic, A Uyar, B Ataman - Journal of Accounting and Management …, 2014 - econstor.eu
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 …

[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 …

Exploring firm and individual-level determinants of IFRS for SMES adoption in Morocco, a diffusion of innovations' perspective

I Benhayoun, I Zejjari - Cogent Business & Management, 2024 - Taylor & Francis
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 …

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 …

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 …

Perceptions of preparers from Romanian banks regarding IFRS application

M Girbina, M Minu, S Bunea, M Sacarin - Journal of Accounting and …, 2012 - econstor.eu
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 …

Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania

M Sacarin, S Bunea, MM Girbina - Journal of Accounting and …, 2013 - econstor.eu
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 …

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 …

[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 …