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Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1

Pietra, Roberto Di; Evans, Lisa; Chevy, Jérôme; Cisi, … - In: Accounting in Europe 5 (2008) 1, pp. 27-47

<title>Abstract</title> In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce3 the comment letter prepared by the European Accounting Association's Financial Reporting Standards...

Persistent link: https://www.econbiz.de/10010974092

Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany

Eierle, Brigitte; Haller, Axel - In: Accounting in Europe 6 (2009) 2, pp. 195-230

This study is set within the context of the IASB's initiative to develop an IFRS for small and medium-sized entities (SMEs). It is based on a questionnaire survey of small and medium-sized entities in Germany exploring the suitability of the IASB's proposed SME standard for entities of different...

Persistent link: https://www.econbiz.de/10010621885

The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms

Eierle, Brigitte; Shirkhani, David; Helduser, Christiane - In: Accounting in Europe 15 (2018) 3, pp. 323-346

Persistent link: https://www.econbiz.de/10011997768

Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Accounting in Europe 19 (2022) 3, pp. 363-396

Persistent link: https://www.econbiz.de/10013482780

Auditors' carbon risk consideration under the EU emission trading system

Keller, Isabell; Eierle, Brigitte; Hartlieb, Sven - In: Accounting in Europe 21 (2024) 1, pp. 14-43

Persistent link: https://www.econbiz.de/10014511954