Approach to Implementation of IFRS for SMEs over the world
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00212783" target="_blank" >RIV/62156489:43110/13:00212783 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Approach to Implementation of IFRS for SMEs over the world
Original language description
The International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for the use by small and medium-sized entities on July, the 9th 2009. The aim of development of a special standard for SME (IFRS for SME) is to meet the financial reporting needs of entities that do not have public accountability and publish general purpose financial statements for external users. This standard could be a suitable instrument for a SME financial reporting harmonization. The IFRS for SME is aimed at millions of companies, which represent over 99% of all companies all over the world. More than 80 jurisdictions have already the IFRS for SME adopted or stated a plan to adopt. The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to develop a model based on indicators describing individual countries concerning adoption of IFRS for SMEs. The statistical methods are used for the compar
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
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)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings from VIII. International Conference on Applied Business Research
ISBN
978-0-620-55419-0
ISSN
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e-ISSN
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Number of pages
15
Pages from-to
33-47
Publisher name
Mendel University in Brno
Place of publication
Brno
Event location
Jihoafrická republika
Event date
Jan 1, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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