Kılıç, Merve; Uyar, Ali; Ataman, Başak - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 492-519
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey … in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application …, and perception of the accounting professionals regarding IFRS for SMEs. The second is to examine the effect of several …