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Title: International Financial Reporting Standards (IFRS) for Small and Medium sized Enterprises (SMEs) in the EU: Evidence from a Field Research
Authors: Alexandrou,George 
Koumanakos, Evangelos 
Chytis, Evangelos 
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.
ISBN: 978-960-86583-7-0
Appears in Collections:Δημοσιεύσεις σε Συνέδρια

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