Please use this identifier to cite or link to this item: http://cris.teiep.gr/jspui/handle/123456789/1504
Title: International Financial Reporting Standards (IFRS) for Small and Medium sized Enterprises (SMEs) in the EU: Evidence from a Field Research
Authors: 
Keywords: Μικρομεσαίες επιχειρήσεις--Λογιστική--Πρότυπα
Small business--Accounting--Standards
Issue Date: 2011
Abstract: In 2009 the International Accounting Standards Board (IASB) issued a new standard which is called 'IFRS for SMEs' regarding the use of International Financial reporting standards for small and medium sized entities. The IASB estimate that companies who fall under the scope of SME account for 95% of all companies. The aim of this research was to examine if and how small and medium sized entities in Greece, UK, Turkey, and Lithuania use or intend to adopt the International Financial Reporting standards. Primary data were collected through questionnaires that were given to an adequate number of SMEs. Findings from the viewpoint of preparers of the financial statements show that the introduction of these "tailor made" international standards for SMEs will bring certain costs which are not surely overcomed by foreseen benefits.
URI: http://cris.teiep.gr/jspui/handle/123456789/1504
ISBN: 978-960-86583-7-0
Appears in Collections:Δημοσιεύσεις σε Συνέδρια

Files in This Item:
File Description SizeFormat 
354-376. Alexandrou G.,Koumanakos E.,Chytis E..pdf6.95 MBAdobe PDFView/Open


Items in CRIS are protected by copyright, with all rights reserved, unless otherwise indicated.