Naslov
Problems and Opportunities of an International Financial Reporting Standards for Small and Medium-sized Entities

Autori
Sever, Sanja

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
MicroCAD 2008, International Scientific Conference, Section R: Company Competitiveness in the XXI Century / - Miskolc, 2008, 65-70

ISBN
978-963-661-827-8

Skup
MicroCAD 2008, International Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 20.03.2008. - 21.03.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
SWOT analysis; advantages and disadvantages of IFRS for SMEs

Sažetak
International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) are developed in the first place to satisfy information needs of large and listed companies. Although it was believed that the full IFRS are applicable for all business entities, the practice has shown that information needs of small and medium sized entities differs. The aim of this research was to determine the main disadvantages that SMEs see in implementing full IFRS. Although the implementation of international accounting standards for small and medium sized entities is necessary solution this project requires further analysis. Developing the new accounting standards for SME will bring many benefits to the SMEs as well as users of their financial statements. However, it is also important to consider the problems and difficulties that those standards will bring SMEs in their implementation. As the result of research, in this paper is presented SWOT analysis of implementation international accounting standards for SMEs on international financial reporting scene.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA