THE INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES: PROS, CONS AND CHALLENGES

被引：0

作者：

Bunea-Bontas, Cristina Aurora ^{[1
]}

Petre, Mihaela Cosmina ^{[1
]}

机构：

[1] Constantin Brancoveanu Univ, Fac Management Mkt Econ Business Braila, Pitesti, Romania

来源：

ECONOMIC WORLD DESTINY: CRISIS AND GLOBALIZATION?, SECTION IV: BANKING, ACCOUNTING AND FINANCIAL SYSTEMS FROM THE 21ST CENTURY PERSPECTIVE | 2010年

关键词：

small and medium-sized entities; financial reporting; users' needs; cost-benefit of financial reporting;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The IFRS for SMEs is considered an important milestone in the process of international accounting harmonization. The aim of this paper is to discuss some consensual and controversial issues on this standard, focusing on the need for specific accounting regulation for SMEs, practical consideration prior its adoption, its impact from the perspective of important stakeholders, and some challenges of adopting the IFRS for SMEs. Our conclusion is that a simplified framework for financial reporting for private entities is in the best interest of the users of financial information and that the efforts of the IASB in these directions are welcomed.

引用

页码：110 / 119

页数：10

共 50 条

[41] The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study
Weaver, Lisa
Woods, Margaret
ACCOUNTING IN EUROPE, 2015, 12 (02) : 197 - 221
[42] Adjustment in the Financial Strategy for Small and Medium-sized Enterprises against Financial Crisis
Zhao Xin-E
Wang Ting
PROCEEDINGS OF THE 4TH INTERNATIONAL CONFERENCE ON PRODUCT INNOVATION MANAGEMENT, VOLS I AND II, 2009, : 1265 - 1270
[43] Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-Sized Entities'
Di Pietra, Roberto
Evans, Lisa
Chevy, Jerome
Cisi, Maurizio
Eierle, Brigitte
Jarvis, Robin
ACCOUNTING IN EUROPE, 2008, 5 (01) : 27 - 47
[44] Corporate social responsibility disclosure in small and medium-sized entities and large companies
Dias, Antonio
Rodrigues, Lucia Lima
Craig, Russell
Neves, Maria Elisabete
SOCIAL RESPONSIBILITY JOURNAL, 2019, 15 (02) : 137 - 154
[45] Could traditional financial indicators predict the default of small and medium-sized enterprises? -Evidence from Chinese Small and Medium-sized enterprises
Wang, WanTing
Zhou, Xin
ECONOMICS AND FINANCE RESEARCH, 2011, 4 : 72 - 76
[46] Features of the Association between Debt and Earnings Quality for Small and Medium-Sized Entities
Sequeira, Jose
Pereira, Claudia
Gomes, Luis
Lima, Armindo
RISKS, 2024, 12 (02)
[47] SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study
Wijekoon, Nisansala
Sharma, Umesh
Samkin, Grant
JOURNAL OF ACCOUNTING IN EMERGING ECONOMIES, 2024, 14 (02) : 422 - 449
[48] Process Optimization at small and medium-sized enterprises (production of small and medium-sized batches)
Stettmer, J.
FOURTH EUROPEAN SEMINAR ON PRECISION OPTICS MANUFACTURING, 2017, 10326
[49] Antecedents, consequences, and challenges of small and medium-sized enterprise digitalization
Eller, Robert
Alford, Philip
Kallmunzer, Andreas
Peters, Mike
JOURNAL OF BUSINESS RESEARCH, 2020, 112 : 119 - 127
[50] Security Challenges in Small- and Medium-Sized Manufacturing Enterprises
Heikkila, Marjo
Rattya, Anita
Pieska, Sakari
Jamsa, Joni
2016 INTERNATIONAL SYMPOSIUM ON SMALL-SCALE INTELLIGENT MANUFACTURING SYSTEMS (SIMS), 2016, : 25 - 30

← 1 2 3 4 5 →