Application of the International Financial Reporting Standard for small and medium-sized entities in European countries

The paper is focused on researching the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in European countries and the frequency of adoption and application of this standard. The first part of the paper highlights the importance of this standard, its benef...

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Bibliographic Details
Main Author: Dragičević Predrag
Format: Article
Language:English
Published: University of Pristina in Kosovska Mitrovica, Faculty of Economics 2023-01-01
Series:Ekonomski Pogledi
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2023/1450-79512302125D.pdf