Naslov
IFRSs for SMEs in Europe – Some Remarks and Empirical Evidences

Autori
Baldarelli, Maria-Gabriella ; Demartini, Paola ; Mošnja-Škare Lorena ; Paoloni, Paola

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Skup
The 5th Annual Workshop on “Accounting in Europe” University of Catania, Italy

Mjesto i datum
Catania, Italija, 10.09.2009. - 11.09.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting standards; SME; IFRS; accounting harmonization

Sažetak
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Small- and medium-sized enterprises (SMEs) represent the sector of real economic power and are the largest employers in Europe. Expected issuance of a final International Reporting Standard for Small and Medium-sized Entities (IFRSs for SMEs) is late second quarter of 2009, however some national European standard-setters seem not to be keen to introduce them. The aim of our paper is to analyse, both from a theoretical and an empirical point of view, the difficulty to implement the IFRSs for SMEs, such as drawn by the IASB, in the European countries. Our considerations of IFRSs for SMEs will result both from an analysis of the EFRAG point of view as well as from empirical evidences focusing on the Croatian experiences which represent an interesting experiment in the European context.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA