Country attributes on the adoption of the IFRS for SMEs

Small and Medium-sized Entities (SMEs) are crucial in the global economy and the urge to develop a standard for these companies rapidly arose. The International Accounting Standards Board (IASB) contribution began in 2009 with the issuing of the International Financial Reporting Standard for SMEs (I...

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Bibliographic Details
Main Author: Natário, Marisa Marques (author)
Format: masterThesis
Language:eng
Published: 2022
Subjects:
Small and Medium-sized Entities (SMEs)
Accounting harmonization
IFRS for SMEs
Competitiveness attributes
PME Pequenas e Médias Empresas
Harmonização contabilística
IFRS International financial reporting standards
Atributos de competitividade
Online Access:http://hdl.handle.net/10071/22482
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/22482

Internet

http://hdl.handle.net/10071/22482

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