Full IFRS and IFRS for SMEs Adoption by Private Firms

Empirical Evidence on Country Level

Business & Finance, Accounting, Bookkeeping, Finance & Investing, Finance, Management & Leadership, Leadership
Cover of the book Full IFRS and IFRS for SMEs Adoption by Private Firms by Maximilian Saucke, Peter Lang
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Maximilian Saucke ISBN: 9783653967128
Publisher: Peter Lang Publication: April 20, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften Language: English
Author: Maximilian Saucke
ISBN: 9783653967128
Publisher: Peter Lang
Publication: April 20, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Peter Lang

Cover of the book The String Quartet in Spain by Maximilian Saucke
Cover of the book Die Ganztagsschule by Maximilian Saucke
Cover of the book Der «Koerber-Plan» by Maximilian Saucke
Cover of the book Bilanzierung von Immaterialgueterrechten nach HGB und IFRS by Maximilian Saucke
Cover of the book «Question prioritaire de constitutionnalité» by Maximilian Saucke
Cover of the book Les médias immersifs informatisés by Maximilian Saucke
Cover of the book History of Philosophy II by Maximilian Saucke
Cover of the book Schweizer Jahrbuch fuer Musikwissenschaft- Annales Suisses de Musicologie- Annuario Svizzero di Musicologia by Maximilian Saucke
Cover of the book Die Inszenierung der Nation by Maximilian Saucke
Cover of the book Sicherung des schuldnerischen Vermoegens im Eroeffnungsverfahren by Maximilian Saucke
Cover of the book Dimensionen des Deutschen in Oesterreich by Maximilian Saucke
Cover of the book Las figuras paradójicas de César Aira by Maximilian Saucke
Cover of the book Moving Ideas by Maximilian Saucke
Cover of the book Die Jauerer Schlossbibliothek Ottos des Juengeren von Nostitz by Maximilian Saucke
Cover of the book El papel del oyente en la construcción de la conversación espontánea de estudiantes italianos en su interlengua y en su lengua materna by Maximilian Saucke
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy