Countries' adoption of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) : early empirical evidence
Devrimi Kaya and Maximilian Koch
| Year of publication: |
2015
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|---|---|
| Authors: | Kaya, Devrimi ; Koch, Maximilian |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 45.2015, 1, p. 93-120
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| Subject: | accounting regulation | accounting harmonisation | IASB | IFRS for SMEs | non-publicly accountable entities | standard setting | IFRS | KMU | SME | Rechnungswesen | Accounting | Welt | World | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | EU-Staaten | EU countries | Bilanzrecht | Accounting law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010471621