The macroeconomic determinants of the adoption of IFRS for SMEs by Cláudio António Figueiredo Pais, Ph.D, Ana Luísa Moedas Bonito

Subjects: “…IFRS for SMEs…”
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Study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar by Sandra Milena Castillo Saravia, Nathalie Hernández Pérez, Ricardo Iván Guerrero

Subjects: “…ifrs for smes…”
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The implementation of the IFRS for SME in the EU by Hana Bohušová

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IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT by Girbina Madalina, Albu Nadia, Albu Catalin

Subjects: “…IFRS for SMEs, taxable profit, distributable profit…”
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Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania by Alexandra-Gabriela Marina, Adriana Tiron-Tudor

Subjects: “…IFRS for SMEs…”
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Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive by Gerrit Kaufhold

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What does the implementation of IFRS for SMEs bring for agricultural enterprises? by Hana Bohušová, Patrik Svoboda

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Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management... by Struhařová Kateřina

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The perceptions of South African accounting practitioners on the post-implementation of IFRS for SMEs in an institutionalised environment by Waheeda Mohamed, Yaeesh Yasseen, Fatima Z. Omarjee

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Perspectives of Different Stakeholder Groups About the Alignment of IFRS for SMEs with IFRS Standard by Marina Alexandra-Gabriela

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Does the IASB know the needs of SMEs? A comparative analysis between the IFRS for SMEs and full IFRS due processes by Rafael Bautista-Mesa, Juan María Muñoz-Tomás, María Paz Horno-Bueno

Subjects: “…IFRS for SMEs…”
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IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES by Moț Ioana

Subjects: “…financial statements, standard, SMEs, IFRS for SMEs, harmonization, performance…”
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Incidences of the NIIF in the state of changes in patrimony in the PYMES in relation to decree 2649 of 1993 by Oscar Torres Yarzagaray, Aquiles Ortega Arrieta, Freddy Mestre Gómez

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INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION by Ana-Maria Pascu, Andreea Vasiliu

Subjects: “…IFRS for SMEs…”
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Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe by Adela Deaconu, Irimie Popa, Anuta Buiga, Melinda Fulop

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Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe by Adela Deaconu, Irimie Popa, Anuta Buiga, Melinda Fulop

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Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania by Sifuni Z. Msechu, Pendo S. Kasoga, Erasmus F. Kipesha

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The International Financial Reporting Standard for Small and Medium-Sized Entities in the Republic Of Serbia by Vladimir Obradović

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Is Financial Reporting in the SME Sector Moving towards Transparency? The Evidence from Poland by Kinga Bauer

Subjects: “…IFRS for SMEs…”
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The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM by Paul Muda, Kingsley Tornyeva, John MacCarthy

Subjects: “…IFRS for SMEs…”
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