Téléchargez le livre : Full IFRS and IFRS for SMEs Adoption by Private Firms

Full IFRS and IFRS for SMEs Adoption by Private Firms

Empirical Evidence on Country Level

Paru le : 2015-04-20

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to internati...
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Description du livre

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.

À propos

Auteur
Maximilian Saucke
Éditeur
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Collection
n.c
Parution
2015-04-20
Pages
360 pages
EAN papier
9783631662984

Auteur(s) du livre


Defaut-Illustration Maximilian Saucke

Caractéristiques détaillées - droits

EAN PDF
9783653055313
Prix
73,80 €
Nombre pages copiables
72
Nombre pages imprimables
72
Taille du fichier
3523 Ko
Ce livre est accessible aux handicaps informations d'accessibilité
EAN EPUB
9783653967128
Prix
73,80 €
Nombre pages copiables
72
Nombre pages imprimables
72
Taille du fichier
19538 Ko
Ce livre est accessible aux handicaps informations d'accessibilité

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