In what ways are countries which have already adopted IFRS for SMEs different?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00191353" target="_blank" >RIV/62156489:43110/12:00191353 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

In what ways are countries which have already adopted IFRS for SMEs different?

Original language description

The aim of the paper is to evaluate current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. There is compared the approach to the adoption in the EU and developing countries in this study. In the paper are identified common characteristics of countries which have already the IFRS for SME adopted. In the frame of methodology the secondary research was used.The survey of the current stage of implementation process in approximately 50 countries across the world was made. The information of IASB and other resources were used for evaluation of the IFRS for SME implementation process in the world. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for c

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

LX

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

37-44

UT code for WoS article

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EID of the result in the Scopus database

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