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Showing 1 to 4 of 4 for “"IFRS for SMEs"”.
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An Investigation into the Suitability of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Jordan
The Full IFRS caters to the needs of shareholding corporations and their investors, which also led to incurring high cost especially for SMEs due to the requirements of financial reporting constructed for public companies as it is very complex and requires a high amount of disclosure (Fearnley and …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
Small and Medium-sized Enterprises (SMEs) play a vital role in the South African economy. South Africa's Companies Act (71 of 2008) requires companies to follow either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International …
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Towards the development of a financial reporting framework for Sri Lankan SMEs
… objectives: to identify the users and their information needs of Sri Lankan small and medium enterprises (SMEs) financial information; and to examine the need for internationally comparable accounting information for Sri Lankan SMEs. The findings clarify issues with the current SME financial …
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Organización financiera-contable con base a la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las Pymes) y su respectivo control interno para la Asociación de Productores de Piña de El Salvador (APPES), del Municipio de Santa María Ostuma, Departamento de La Paz, para implementarse a partir del año 2015.
… contable de la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES); para la Asociación de Productores de Piña de El Salvador (APPES), ubicada en Calle Principal del Barrio Las Delicias, del Municipio de Santa María Ostuma, Departamento de …