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 Christian Wagner. Beitraege zu Leben und Werk by Maximilian Saucke
Cover of the book Fierce Entanglements by Maximilian Saucke
Cover of the book Stations en tension by Maximilian Saucke
Cover of the book Le français en diachronie by Maximilian Saucke
Cover of the book Necesidades y tendencias en la formación del profesorado de español como lengua extranjera by Maximilian Saucke
Cover of the book Werkstorprinzip in der gesetzlichen Unfallversicherung? by Maximilian Saucke
Cover of the book Akteneinsichtsrecht fuer Schoeffen by Maximilian Saucke
Cover of the book Fachdidaktik Deutsch Rueckblicke und Ausblicke by Maximilian Saucke
Cover of the book Das Suedamerikanische Integrationsrecht und seine Teilregime: Prinzipienstruktur und Entwicklungspotentiale by Maximilian Saucke
Cover of the book Einfluesse und Auswirkungen der Evidenzbasierten Medizin auf das Medizinrecht by Maximilian Saucke
Cover of the book Die Gruendung von Kapitalgesellschaften in Deutschland, dem Vereinigten Koenigreich und den USA by Maximilian Saucke
Cover of the book Migration in Theologie und Kunst by Maximilian Saucke
Cover of the book Umwelt-engagierte Literatur aus Island und Norwegen by Maximilian Saucke
Cover of the book Challenging Communication Research by Maximilian Saucke
Cover of the book Sprache in der Wissenschaft 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