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