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Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

 Kayaa, Devrimi.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 93-120. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessAccounting harmonisationAccounting regulationIASB, IFRS for SMEsNon-publicly accountable entitiesStandard setting.
Tác giả CN Kayaa, Devrimi.
Nhan đề Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence / Devrimi Kayaa & Maximilian Kocha.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 93-120.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, we find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs.
Thuật ngữ chủ đề Accounting-Periodicals.
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals.
Từ khóa tự do Accounting harmonisation
Từ khóa tự do Accounting regulation
Từ khóa tự do IASB, IFRS for SMEs
Từ khóa tự do Non-publicly accountable entities
Từ khóa tự do Standard setting.
Tác giả(bs) CN Kocha, Maximilian.
Nguồn trích Accounting and Business Research.- Volume 45, N1, 2015.
MARC
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520[ ] |a The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, we find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs.
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