International Financial Reporting Standards (IFRS) for small and medium-sized enterprises
Book chapter
Perera, Kaluthanthrige Dona Dinuja. (2024). International Financial Reporting Standards (IFRS) for small and medium-sized enterprises. In In Chand, Parmod (Ed.). Encyclopedia of International Accounting pp. 27-36 Edward Elgar Publishing. https://doi.org/10.4337/9781800889712.00012
Authors | Perera, Kaluthanthrige Dona Dinuja |
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Editors | Chand, Parmod |
Abstract | Chapter 5 examines the International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs) that were issued by the International Accounting Standards Board in July 2009, outlining their acceptance and the successful implementation of the standards around the world. This was the first set of international accounting standards developed particularly for non-publicly accountable entities in response to strong international demand for a simplified set of accounting standards for SMEs. Globally, 80-plus jurisdictions have adopted IFRS for SMEs, while some jurisdictions have indicated their desire to adopt the standards for non-publicly accountable entities. |
Keywords | IFRS; Small and medium-sized enterprises; Acceptance; Successful implementation; Challenges |
Page range | 27-36 |
Year | 01 Jan 2024 |
Book title | Encyclopedia of International Accounting |
Publisher | Edward Elgar Publishing |
Place of publication | United Kingdom |
ISBN | 978-1-80088-970-5 |
Digital Object Identifier (DOI) | https://doi.org/10.4337/9781800889712.00012 |
Web address (URL) | https://www.elgaronline.com/display/book/9781800889712/chapter5.xml |
Open access | Published as non-open access |
Research or scholarly | Research |
Publisher's version | License All rights reserved File Access Level Controlled |
Output status | Published |
Publication dates | |
20 Jun 2024 | |
Publication process dates | |
Accepted | Jun 2024 |
Deposited | 19 Sep 2024 |
Additional information | © Parmod Chand, 2024. All rights reserved. |
https://acuresearchbank.acu.edu.au/item/90z2x/international-financial-reporting-standards-ifrs-for-small-and-medium-sized-enterprises
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