Summary This chapter elaborates on various sections of International Financial Reporting Standards (IFRS) for small and medium entities (SMEs). The IFRS for SMEs has a simplified drafting and contains substantially fewer disclosures compared to the full IFRS. It also provides an accounting framework ...
The IFRS for SMEs is considered as a response for a simpler version of IFRSs. Numerous studies in the field of application of IFRS for SMEs have come to the conclusions that this standard does not leave anything deficient in terms of providing the necessary information to users of financial ...
中小企业所适用的中小企业国际会计准则(IFRS for SMEs),其规范大约只有国际会计准则十分之ㄧ;与其相较,大企业所使 … www.runpc.com.tw|基于61个网页 2. 中小企业国际财务报导准则 中小企业国际财务报导准则(IFRS for SMEs)之研究,研发产字第 1010630A01 号,社团法人中华民国会计师公会全国联合会,… ...
This study is set within the context of the IASB's initiative to develop an IFRS for small and medium-sized entities (SMEs). It is based on a questionnaire... BE&A Haller - 《Accounting in Europe》 被引量: 33发表: 2009年 IFRS for Small and Medium-Sized Entities (SMEs) The Internatio...
The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) contributes to the development of priv... Gassen,Joachim - 《Accoun...