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|Title:||Should the International Accounting Standards Board (IASB) develop special financial reporting standards for SMEs?||Authors:||Φλωρόπουλος, Ιορδάνης Ν.||Keywords:||Λογιστική -- Πρότυπα;Accounting -- Standards||Issue Date:||2007||Publisher:||ΤΕΙ Ηπείρου. Σχολή Διοίκησης και Οικονομίας||Journal:||Επιθεώρηση Οικονομικών Επιστημών;Τεύχ. 11||Abstract:||The aim of this study is to investigate the respondents' opinion according to the discussion paper on the lASB's preliminary views, regarding the global SME standards in many countries. For the analysis of the IASB questionnaire we used the method of correspondence analysis. We examined the positive or negative opinions of 120 comment letters from all over the world, having classified them to the geographical areas of respondents. We found out that respondents from Asia mainly express negative opinions regarding to the basic approach on developing global standards for SME. On the other hand we found out the respondents from Africa, Oceania and North America were mainly expressing positive opinions to the IASB project. Nevertheless, the respondents from Europe expressed a mixed opinion.||URI:||http://cris.teiep.gr/jspui/handle/123456789/1236||ISSN:||1109-2629|
|Appears in Collections:||Επιθεώρηση Οικονομικών Επιστημών|
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