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Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level - Couverture rigide
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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 internation al 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.
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- ÉditeurPeter Lang AG
- Date d'édition2015
- ISBN 10 363166298X
- ISBN 13 9783631662984
- ReliureRelié
- Nombre de pages360
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Full IFRS and IFRS for SMEs Adoption by Private Firms
Edité par
Peter Lang Apr 2015
(2015)
ISBN 10 : 363166298X
ISBN 13 : 9783631662984
Neuf
Couverture rigide
Quantité disponible : 2
Vendeur :
Evaluation vendeur
Description du livre Buch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 362 pp. Englisch. N° de réf. du vendeur 9783631662984
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EUR 96,85
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Full IFRS and IFRS for SMEs Adoption by Private Firms : Empirical Evidence on Country Level
Edité par
Peter Lang
(2015)
ISBN 10 : 363166298X
ISBN 13 : 9783631662984
Neuf
Couverture rigide
Quantité disponible : 1
Vendeur :
Evaluation vendeur
Description du livre Buch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. N° de réf. du vendeur 9783631662984
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EUR 96,85
Autre devise
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Full IFRS and IFRS for SMEs Adoption by Private Firms
Edité par
Peter Lang Ltd. International Academic Publishers
(2015)
ISBN 10 : 363166298X
ISBN 13 : 9783631662984
Neuf
Couverture rigide
Quantité disponible : > 20
Vendeur :
Evaluation vendeur
Description du livre Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. The study analyses the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms on country level. It identifies local versions of IFRS and reveals the emergence of a two standard system. The empirical results suggest that IF. N° de réf. du vendeur 112294992
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EUR 96,85
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