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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. | |
Đề mục chủ đề
| Accounting--Periodicals. | |
Đề mục chủ đề
| Business--Periodicals. | |
Đề mục chủ đề
| Accounting--Research--Periodicals. | |
Thuật ngữ không kiểm soát
| Accounting harmonisation | |
Thuật ngữ không kiểm soát
| Accounting regulation | |
Thuật ngữ không kiểm soát
| IASB, IFRS for SMEs | |
Thuật ngữ không kiểm soát
| Non-publicly accountable entities | |
Thuật ngữ không kiểm soát
| Standard setting. | |
Tác giả(bs) CN
| Kocha, Maximilian. | |
Nguồn trích
| Accounting and Business Research.- Volume 45, N1, 2015. |
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| 100 | 1 |aKayaa, Devrimi. |
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| 245 | 10|aCountries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence /|cDevrimi Kayaa & Maximilian Kocha. |
|---|
| 260 | |aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015. |
|---|
| 300 | |apages 93-120. |
|---|
| 362 | 0 |aVol. 45, N.1 (2015) |
|---|
| 490 | |aInstitute of Chartered Accountants in England and Wales. |
|---|
| 520 | |aThe 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. |
|---|
| 650 | 00|aAccounting|vPeriodicals. |
|---|
| 650 | 00|aBusiness|vPeriodicals. |
|---|
| 650 | 10|aAccounting|xResearch|vPeriodicals. |
|---|
| 653 | 0 |aAccounting harmonisation |
|---|
| 653 | 0 |aAccounting regulation |
|---|
| 653 | 0 |aIASB, IFRS for SMEs |
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| 653 | 0 |aNon-publicly accountable entities |
|---|
| 653 | 0 |aStandard setting. |
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| 700 | 1 |aKocha, Maximilian. |
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| 773 | |tAccounting and Business Research.|gVolume 45, N1, 2015. |
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| 890 | |a0|b0|c0|d0 |
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