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The macroeconomic determinants of the adoption of IFRS for SMEs

Small and medium-sized entities (SMEs) represent more than 95% of companies worldwide and account for more than 65% of employment. As a move towards SME harmonization, in 2009 the International Accounting Standards Board (IASB) issued the International Financial Reporting Standards (IFRS) for SMEs....

Whakaahuatanga katoa

I tiakina i:
Ngā taipitopito rārangi puna kōrero
Ngā kaituhi matua: Cláudio António Figueiredo Pais, Ph.D, Ana Luísa Moedas Bonito
Hōputu: Artigo
Reo:Inglês
I whakaputaina: Universidad de Murcia 2018-07-01
Rangatū:Revista de Contabilidad: Spanish Accounting Review
Ngā marau:
Urunga tuihono:https://revistas.um.es/rcsar/article/view/353221
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