About: Adoption of IFRS for SMEs over the world

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Small and medium sized companies (SMEs) have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies as well. SMEs are a heterogeneous group, possessing different size, sector, or location. The IASB has published an International Financial Reporting Standard (IFRS) designed for use by SMEs. The aim of this paper is to evaluate the current approach to IFRS for SME implementation over the world, and to analyze the problems connected with a harmonization of financial reporting legislation used by SMEs all over the world. The survey of an adoption process in approximately 40 countries across the world was made. Conclusions of studies concerning the IFRS for SMEs implementation were used for comparison of the attitude to IFRS for SMEs implementation and benefits and problems identification. Small and medium sized companies (SMEs) have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies as well. SMEs are a heterogeneous group, possessing different size, sector, or location. The IASB has published an International Financial Reporting Standard (IFRS) designed for use by SMEs. The aim of this paper is to evaluate the current approach to IFRS for SME implementation over the world, and to analyze the problems connected with a harmonization of financial reporting legislation used by SMEs all over the world. The survey of an adoption process in approximately 40 countries across the world was made. Conclusions of studies concerning the IFRS for SMEs implementation were used for comparison of the attitude to IFRS for SMEs implementation and benefits and problems identification. (en)
Title	Adoption of IFRS for SMEs over the world Adoption of IFRS for SMEs over the world (en)
skos:prefLabel	Adoption of IFRS for SMEs over the world Adoption of IFRS for SMEs over the world (en)
skos:notation	RIV/62156489:43110/11:00181481!RIV14-GA0-43110___
http://linked.open...avai/predkladatel	Provozně ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0849)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Bohušová, Hana
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	184684
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/11:00181481
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS for SMEs; Adoption of IFRS for SMEs; Implementation of IFRS for SMEs (en)
http://linked.open.../riv/klicoveSlovo	Adoption of IFRS for SMEs IFRS for SMEs Implementation of IFRS for SMEs
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[40D5FAA30195]
http://linked.open...i/riv/nazevZdroje	The Business Review
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis
http://linked.open...UplatneniVysledku	2011
http://linked.open...v/svazekPeriodika	18
http://linked.open...iv/tvurceVysledku	Bohušová, Hana
issn	1553-5827
number of pages	7 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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