Relevant bibliographies by topics / Small and Medium-sized Entities

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Small and Medium-sized Entities'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Small and Medium-sized Entities"

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Koppeschaar, Z. "International Financial Reporting standard for Small and Medium-sized entities." Southern African Journal of Entrepreneurship and Small Business Management 5, no. 1 (December 31, 2012): 54. http://dx.doi.org/10.4102/sajesbm.v5i1.27.

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<p>The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) was published as a standard by the International Accounting Standards Board (IASB) during July 2009. During 2007 South Africa became one of the first countries and the first country in Africa to early accept the proposed accounting standard (exposure draft of an IFRS for SMEs). The accounting standard will probably also be accepted by numerous other countries. The aim of this article is to investigate the applicability of this accounting standard. The results indicated that the IFRS for SMEs remains too comprehensive for the majority of small companies. The IFRS for SMEs does not satisfy the needs of South African users of small company financial statements, and as a result the accounting requirements should be simplified.</p><p><strong>KEYWORDS:</strong> Financial accounting; Financial reporting requirements; IFRS for SMEs; Small companies; Users of financial statements; Small company financial statements.</p>
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Đukić, Tadija, and Miloš Pavlović. "The Normative Basis Of Financial Reporting Of The Small And Medium-Sized Entities Of The Republic Of Serbia." Economic Themes 52, no. 4 (December 1, 2014): 461–79. http://dx.doi.org/10.1515/ethemes-2014-0028.

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AbstractSmall and medium-sized entities represent a special group of entities in the economy of a country in terms of organization and structure of financial reporting primarily for external users. The publication of the International Financial Reporting Standards for Small and Medium-sized Entities reveals that the International Financial Reporting Standards are not aligned with the capabilities of small and medium-sized entities, and that they are the basis of the second level of financial reporting. The main task and the goal of IFRS for the SMEs is to simplify the existing accounting regulations for this segment of the company. They have identified the specific needs of the financial reporting of small and medium-sized entities and specific information requirements of this part of the economy. Ease of application through a simpler option valuation and disclosure decreased, reducing the cost of preparing the report, as well as continuity, represent some of the advantages of the new standard.
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Hendrian, Hendrian, and Rini Dwiyani Hadiwidjaja. "Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)." GATR Global Journal of Business Social Sciences Review 4, no. 4 (October 11, 2016): 68–78. http://dx.doi.org/10.35609/gjbssr.2016.4.4(8).

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Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.
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Szewieczek, Aleksandra, and Bartłomiej Lisicki. "Discriminatory models' adaptation in small and medium sized health care entities." Serbian Journal of Management 14, no. 2 (2019): 389–403. http://dx.doi.org/10.5937/sjm14-22902.

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Kwang-Yoon Kim. "A Historical Review of Accounting Standards for Small and Medium-sized Entities." Review of Business History 28, no. 4 (December 2013): 127–52. http://dx.doi.org/10.22629/kabh.2013.28.4.006.

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Pylnova, V., T. Kapeliushna, and O. Piscovets. "ORGANIZATION OF EXPORT OF GOODS BY SMALL AND MEDIUM-SIZED BUSINESS ENTITIES." Agrosvit, no. 24 (January 6, 2021): 29. http://dx.doi.org/10.32702/2306-6792.2020.24.29.

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Albu, Cătălin Nicolae, and Karol Marek Klimczak. "Editorial. Small and Medium-sized Entities Reporting in Central and Eastern Europe." Journal of Accounting and Management Information Systems 16, no. 2 (June 1, 2017): 221–28. http://dx.doi.org/10.24818/jamis.2017.02001.

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Fedorova, E. A., S. O. Musienko, and F. Yu Fedorov. "Prediction of bankruptcy of small and medium-sized business entities in Russia." Finance and Credit 24, no. 11 (November 29, 2018): 2537–52. http://dx.doi.org/10.24891/fc.24.11.2537.

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Min, Aleksey, Matthias Scherer, Amelie Schischke, and Rudi Zagst. "Modeling Recovery Rates of Small- and Medium-Sized Entities in the US." Mathematics 8, no. 11 (October 23, 2020): 1856. http://dx.doi.org/10.3390/math8111856.

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A sound statistical model for recovery rates is required for various applications in quantitative risk management, with the computation of capital requirements for loan portfolios as one important example. We compare different models for predicting the recovery rate on borrower level including linear and quantile regressions, decision trees, neural networks, and mixture regression models. We fit and apply these models on the worldwide largest loss and recovery data set for commercial loans provided by GCD, where we focus on small- and medium-sized entities in the US. Additionally, we include macroeconomic information via a predictive Crisis Indicator or Crisis Probability indicating whether economic downturn scenarios are expected within the time of resolution. The horserace is won by the mixture regression model which regresses the densities as well as the probabilities that an observation belongs to a certain component.
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Nguyen, Hung Xuan, and Thuy Xuan Ho. "Orientation of the development of vietnam financial reporting standards for small and medium - sized entities compatible with the international financial reporting standards for small and medium sized entities." Science and Technology Development Journal 18, no. 3 (August 30, 2015): 41–49. http://dx.doi.org/10.32508/stdj.v18i3.859.

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Differences in financial reporting systems for small and medium sized entities(SMEs)and large ones have caused plenty of controversies in the last few decades, especially after the introduction of the International Financial Reporting Standards for Small and Medium sized Entities (IFRS for SMEs) by International Accounting Standards Board (IASB). Bohusova & Blaskova [3]suggested that there existed a preference in many developing countries where the quality of financial reporting was normally considered sub-average for applying the IFRS for SMEs due to strong demand in international economic integration and higher quality financial reporting standards, to which Vietnam is also no exception. Therefore, further research of the IFRS for SMEs in Vietnam is highly desired. This paper shall present a review of concepts of SMEs and the IFRS for SMEs, followed by a comparison of some notable differences between the IFRS for SMEs and the current Vietnamese Accounting Standards (VAS) for SMEs. A summary of many worldwide, mainstream thoughts of the development of financial reporting standards for SMEs is also included. On that basis, prospective proposals for the development orientation of financial reporting standards for SMEs in Vietnam are suggested in order to help Vietnamese SMEs to meet the universal trend of convergence of international accounting.
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Dissertations / Theses on the topic "Small and Medium-sized Entities"

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Aamir, Suhaib, and Umar Farooq. "Assessing the Preparedness of Small and Medium-sized Entities in Sweden : to Adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34857.

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SMEs serve as a backbone to keep an economy going and to boost it up in times of difficult hours like recession, for example. They are considered as the main source of modernization, innovation and entrepreneurial spirit. Like rest of Europe, 99% of enterprises are SMEs in Sweden which form a ratio of approximately 58 SMEs per 1000 inhabitants. Moreover SMEs employ around 60% of Sweden‟s manpower which shows their concern toward social responsibility.

Several companies irrespective of their size are bound by the statutory rules of a particular country in which they operate to prepare financial reports that conform to specified set of accounting principles. There has been much ongoing debate regarding the suitability of one set of accounting standards in a country for all its operating enterprises, regardless of their size. In July 2009 the International Accounting Standards Board (IASB) published the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs). The IFRS for SMEs is intended to be applied to the general purpose financial statements of entities that do not have public accountability. The main theme of our thesis is to examine the suitability and difficulties faced by SMEs in Sweden towards IFRS for SMEs. Furthermore, this thesis will identify the problems that will be faced by SMEs in Sweden, in the process of adopting IFRS for SMEs. Lastly, this study will be conducted to check whether SMEs in Sweden prefer to choose and use IFRS for SMEs or Swedish GAAP.

In order to achieve the determined objectives, the study "Assessing the preparedness of small and medium-sized entities in Sweden to adopt International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs)" was conducted. A qualitative research employing semi-structured interviews was carried out with eleven interviews in order to solidify the quality criteria of our research work. Sample was selected based on convenient sampling from Umeå due to the limitations of resources in terms of cost and time; opinions from three different categories of respondents (audit firms, SMEs and experts‟ opinion from the academic perspective) would be gathered. All collected data would be analyzed against the theoretical framework, and with the help of analysis conclusion regarding this study would be drawn.

Based on the qualitative results, the findings exhibits that SMEs in Sweden are not inclined towards IFRs for SMEs and are not ready in any way to adopt these standards. The Swedish GAAP has been designed over years and all SMEs are very much familiar with the rules and principles applicable in Swedish GAAP. Therefore, according to our research inclination of SMEs in Sweden is towards Swedish GAAP rather than IFRS for SMEs.

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Lakhe, Shrestha Biswas Kaji, and Honey Htun Wai. "Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45502.

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Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development.        Most of the countries especially EU nations have abolished the statutory audit provision for (SMEs). The new Swedish legislation of statutory audit exemption came into effect on 1st November, 2010. In accordance with this new legislation, (SMEs) within two out of three following criteria; turnovers 3 million Swedish Kronor, balance sheet total 1.5 million Swedish Kronor and 3 total numbers of employees are exempted from statutory audit requirement. Despite the fact that audit exempted SMEs are voluntarily conducting financial statements audited.                       As per above matters, this study finds the expected benefits of audit exempted SMEs in Sweden when they go for voluntary audited financial statements. In order to attain our research findings, this study chooses to conduct qualitative research method by semi- structured interviews with respondents from SMEs. Besides that, bankers’ opinion on audited financial statements and voluntary audits are discussed in order to complement our main research finding.  When it comes to collect empirical data, we use convenient data sampling from Sweden, particularly in Umeå due to the cost and time limitations.            According to our empirical results, the expected benefits for audit exempted SMEs in Sweden voluntarily conducting their financial statements audit are as follow: Security with the audited financial information Right amount of tax paid to tax authorities Easy to get bank loan                 Better relation with creditors, investors and suppliers   In accordance with empirical results of bankers, we can confirm that bank will grant loan easily to clients who have their financial accounts audited. As a contribution of new knowledge we find that in Sweden, banks used credit scoring lending technique when it comes to grant bank loan. The interest rate determination is also relied on credit rating of companies. Companies who have good credit rating will be granted loan with lower interest rate. As for small companies who would like to get external financing from banks, the requirement criteria could describe as; audited financial statements, collaterals, business plan, owners’ grantee for loan repayment and good credit history.
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Feltham, Doris K. "The Adoption of International Accounting Standards for Small- and Medium-Sized Entities." ScholarWorks, 2011. https://scholarworks.waldenu.edu/dissertations/1043.

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U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.
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Ghio, Alessandro. "Three essays on corporate disclosure by small and medium entities." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0002.

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Cette thèse s’intéresse à la communication financière des PME cotées et se compose de trois chapitres distincts. L’objectif de chacun de ces chapitres vise à analyser les déterminants et les conséquences de l’asymétrie informationnelle dans un environnement incertain et complexe. Cette étude, composée d'une introduction générale et de trois chapitres, analyse sous différents angles la question centrale de l'asymétrie informationnelle et des coûts d'agence dans les PME cotées. Les trois chapitres visent à répondre aux questions de recherche suivantes: Première question de recherche: Quel type d'information financière concernant les PME est pertinent pour les investisseurs? Deuxième question de recherche: Est-ce que les attentes externes concernant la divulgation d’informations par les PME influencent (a) les décisions d'investissement des dirigeants et (b) la stratégie de communication des PME? Troisième question de recherche: Comment les nouvelles formes de communication, par exemple les médias sociaux, influencent l'environnement informationnel des PME cotées? Les résultats de cette thèse peuvent être intéressants pour les régulateurs. Ils illustrent les mécanismes que les entreprises suivent dans des contextes de complexité et d'incertitude. À la suite de ces résultats, les régulateurs pourraient envisager de promouvoir des politiques qui facilitent une divulgation plus flexible pour les PME cotées en termes de canaux de communication et de contenu de l’information
This Ph.D. thesis studies the determinants and consequences of information asymmetry between investors and financers on the one hand, and managers on the other, in an uncertain and complex environment. I focus on Small and Medium Entities (SMEs) where the links between the two and the associated agency costs are particularly significant. SMEs are concerned by a whole host of contractual issues. The uncertainties surrounding SMEs’ activities also affect investor valuations due to the risk of adverse selection. SMEs’ disclosure may play an important part in reducing for market participants the uncertainty surrounding SMEs’ activities. My Ph.D. thesis, consisting of a general introduction and three chapters representing three self-contained essays, explores (1) the type of financial information relevant to SMEs’ investors and financers; (2) managerial decisions following market expectations about SMEs’ disclosure; and (3) the impact of social media on SMEs’ disclosure
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Altarawneh, Mohammad Saleh Salem. "An investigation into the suitability of international financial reporting standards for small and medium-sized entities (IFRS for SMEs) in Jordan." Thesis, Liverpool John Moores University, 2015. http://researchonline.ljmu.ac.uk/4444/.

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The Full IFRS caters to the needs of shareholding corporations and their investors, which also led to incurring high cost especially for SMEs due to the requirements of financial reporting constructed for public companies as it is very complex and requires a high amount of disclosure (Fearnley and Hines, 2007, Haller and Eirle, 2008, Eierle and Haller, 2009). Hence, for the purpose of reducing essentially the reporting burdens facing SMEs, IASB in 2009 issued IFRS for SMEs. This study aims to investigate the relevance and suitability of IFRS for SMEs in Jordan. It will also analyse the current problems faced by Jordanian SMEs in the light of applying the current IFRSs, furthermore, the expected benefits from applying IFRS for SMEs, will be addressed. A total of 10 interviews with external auditors were conducted to test the ground and determine the relevant topics within IFRS for SMEs in Jordanian SMEs context. In addition to that, a total of 605 questionnaires were distributed to external auditors and financial managers of SMEs who prepare financial statements based on full IFRS. The overall outcomes reveal that managers; banks and creditors; public authorities; and analysts were the most frequent and important SMEs’ financial information users while both employees and shareholders were found as rare users of financial statements presented by SMEs. Furthermore, the current applied standards are substantially characterised to embrace many problems such as; the complexity of measurements and recognitions; high disclosures requirements; making inappropriate decisions and other issues pertaining to preparing financial reports. On the other hand, although the respondents especially the auditors group were evidently worried about several potential obstacles that may impede the effective application of IFRS for SMEs, both groups of users were obviously optimistic about the capability of IFRS for SMEs to mitigate the aforementioned problems and to enhance the accounting practice in terms of preparing and using the financial information. With respect to topics from full IFRS that have been omitted in IFRS for SMEs, all respondents agreed to exclude these topics from the IFRS for SMEs’ content due to the irrelevance of these topics to SMEs’ context. Likewise, the overall participants approved on the most proposals under IFRS for SMEs compared to those based on full IFRS except the suggestion associated with measuring some kind of assets, for instance; investment property; intangible; property; plant and equipment, which were rejected only by the group of managers while several proposals regarding expensing some kind of costs instead of capitalise them as well as lease matters were neither agreed nor disagreed by respondents. Finally the majority of responses show that both groups were willing to adopt IFRS for SMEs. The key contribution provided evidences as to whether the adoption of IFRS for SMEs would be a necessary undertaking. Thus, a recommendation were mainly made to the standard-setters on the basis of preparers’ perceptions of the importance of applying such financial standards.
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Meth, Dirk. "Die IFRS als Grundlage der Rechnungslegung mittelständischer Unternehmen : eine Analyse der Eignung der IFRS für mittelständische Unternehmen unter Berücksichtigung des IASB-Projektes "Accounting standards für small und medium-sized entities" /." Lohmar ; Köln : Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2992165&prov=M&dok_var=1&dok_ext=htm.

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Laboutka, Marek. "Využití IFRS pro malé a střední podniky v českém prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74757.

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This diploma thesis deals with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and its possible applications in the Czech Republic. Theoretical part of thesis focuses particularly on the main differences between IFRS for SMEs and current Czech accounting regulation. Practical part aims to emphasize possible application of IFRS for SMEs on case studies. The goal of this part is also to outline the impact of these problems on real data provided by a specific Czech company. These problems are results of a field research and personal findings and opinions of the author.
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Flodström, Jennie, and Marie Käll. "Förenklade redovisningsregler för små- och medelstora företag : En studie om hur redovisningsnormer som idéer kan spridas samt vilka institutionella faktorer som påverkar inställningen till införandet av internationella enhetliga redovisningsstandards för små- och medelstora företag i olika länder." Thesis, Linköping University, Department of Management and Engineering, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-9248.

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Bakgrund

Från och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.

Syfte

Denna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.

Avgränsningar

Uppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.

Metod

Syftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.

Resultat

Redovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet. Vilken redovisningstradition ett land tillhör är avgörande för inställningen till IFRS för SMEs. Beskattningssystemet är av stor betydelse, profession och normgivande organ har också inverkan, medan kapitalmarknadsstrukturen i landet är av underordnad betydelse.


Background

All listed companies within the EU are obligated to apply IFRS in their accounting from January the 1st 2005. In most countries, companies are allowed to choose between applying the IFRS or their national regulations. It has shown that SMEs primarly choose to apply the national rules, since IFRS appears to be to complex and expensive. From this background IASB initiated a proposal regarding an implementation of international accountingstandards for small and medium-sized entities.

Purpose

This paper intends to examine how accounting standards as ideas are spread, who the carriers of the idea are and how the ideas become strong and gain legitimacy. Further, the intention is to examine what institutional factors, which can explain the attitude towards the implementation of international accounting standards for SMEs in different countries.

Demarcation

This study considers countries that belong to the anglosaxon or continentaleuropean accounting traditions and is a part of the EU or EEA.

Realization

The purpose is filled through analyzing IASBs line of action regarding the SME-project and through interpretation of the comments received by IASB, regarding the discussionpaper ”Preliminary Views on Accounting Standards for Small and Medium-sized Entities”.

Results

Accountingideas are spread through bearers of the ideas and by the interpretationprocess, where they get strong and also gains legitimacy. What accountingtradition a country belongs to is crucial in the regards to the attitude towards IFRS for SMEs. Taxsystem is of great importance, profession and standardsetters as well, whereas the structure of the capitalmarket is less important.

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Pazourková, Radka. "Problémy vyplývající z rozdílů české účetní legislativy a IFRS pro malé a střední podniky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223271.

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Object of the thesis is to define differences in financial reporting according to the Czech Accounting Standards and to the standard file International Financial Reporting Standards and to the International Financial Reporting Standards for Small and Medium-sized Entities and cost accounting and statement of benefits of transition to financial reporting according to the International Financial Reporting Standards for Small and Medium-sized Entities.
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Kukura, Peter. "Aplikace marketingu ve společnosti AIMS International, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75646.

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The main target of the Master's thesis is to evaluate international marketing activities of the AIMS International, s.r.o which belongs to the category of Small and Medium-sized Entities Within the Theory, definitions of marketing applications in the field of conference and incentive travel are described. Practical part is dealing with situation analysis of chosen company. Marketing budget and plan are included.
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Books on the topic "Small and Medium-sized Entities"

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American Institute of Certified Public Accountants. Financial reporting framework for small- and medium-sized entities: With implementation resources. New York: American Institute of Certified Public Accountants, Inc., 2013.

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Board, International Accounting Standards. International Financial Reporting Standard for Small and Medium-sized Entities: IFRS for SMEs. London: International Accounting Standards Board, 2009.

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Hanʻ-1, Sinʻʺ. ʼA seʺ cāʺ nhaṅʻʹ ʼa layʻ ʼa latʻ tanʻʺ cāʺ cī pvāʺ reʺ lupʻ ṅanʻʺ myāʺ ʼa tvakʻ Mranʻ mā Nuiṅʻ ṅaṃ baṇḍā reʺ ʼa cī raṅʻ khaṃ khraṅʻʺ caṃ myāʺ =: Myanmar financial reporting standards for small and medium - sized entitles. Ranʻ kunʻ: Saṅʻʺ Cā pe, 2011.

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The UK Tound Table on Sustainable Development. Small and Medium-Sized Enterprises. London: HMSO, 1999.

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Mirel, Pierre. Small and medium-sized enterprises. Edited by Thompson Stuart, Alliata Vittoria, Hatwell Jonathan, and PHARE Information Office. Brussels: Phare Information Office, 1994.

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Development, UK Round Table on Sustainable. Small and medium-sized enterprises. London: The Round Table, 1999.

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Mirel, Pierre. Small and medium-sized enterprises. Brussels: European Commission, Phare Information Office, 1994.

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Statistical, Economic and Social Research and Training Centre for Islamic Countries. Small and medium-sized enterprises. Ankara, Turkey: SESRTCIC, 2001.

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Czakó, Ágnes. Small and medium sized enterprises. Budapest: Hungarian Foundation for Enterprise Promotion, 1993.

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Mac an Bhaird, Ciarán. Resourcing Small and Medium Sized Enterprises. Heidelberg: Physica-Verlag HD, 2010. http://dx.doi.org/10.1007/978-3-7908-2399-8.

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Book chapters on the topic "Small and Medium-sized Entities"

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Poole, Veronica, Laurence Rivat, and Jens Berger. "The IFRS for Small and Medium-Sized Entities." In New Models of Financing and Financial Reporting for European SMEs, 133–59. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-02831-2_11.

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Kuleshova, Larisa V., Natalia V. Splavskaya, Inna V. Kobeleva, Irina V. Oseledko, and Viktoriya V. Korosteleva. "Economic and Legal Aspects of Taxation of Small and Medium-Sized Business Entities." In The Challenge of Sustainability in Agricultural Systems, 399–408. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_42.

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Wilde, Silvio. "Small and Medium-Sized Enterprises." In Customer Knowledge Management, 11–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-16475-0_2.

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Latchem, Colin. "Small- and Medium-Sized Enterprises." In Open and Distance Non-formal Education in Developing Countries, 145–54. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-6741-9_14.

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Wild, Ken, and Brian Creighton. "Small and medium-sized companies." In GAAP 2000, 949–69. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_31.

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Ennals, Richard. "Small and Medium Sized Enterprises." In Work Life 2000 Yearbook 3, 177–217. London: Springer London, 2001. http://dx.doi.org/10.1007/978-1-4471-0291-5_7.

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Katic, Mita. "Financing Small and Medium-Sized Companies." In EU Accession — Financial Sector Opportunities and Challenges for Southeast Europe, 169–71. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/3-540-26963-0_13.

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Wauters, Luc A. "Squirrels — Medium-Sized Granivores in Woodland Habitats." In Activity Patterns in Small Mammals, 131–43. Berlin, Heidelberg: Springer Berlin Heidelberg, 2000. http://dx.doi.org/10.1007/978-3-642-18264-8_9.

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Welter, Friederike. "Small and Medium Sized Enterprises in Hungary." In Small Firms and Entrepreneurship in Central and Eastern Europe, 139–55. Heidelberg: Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-57460-3_7.

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Simpson, Mike, Nick Taylor, and Jo Padmore. "Marketing in small and medium-sized enterprises." In Entrepreneurship Marketing, 1–12. Second edition. | Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429505461-1.

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Conference papers on the topic "Small and Medium-sized Entities"

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Chmielová, Petra. "Entrepreneurial activity of small and medium sized enterprises in the Statutory City of Karvina." In XXIII. mezinárodní kolokvium o regionálních vědách / 23rd International Colloquium on Regional Sciences. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9610-2020-20.

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The aim of this article is to evaluate the business activity of small and medium enterprises in the Statutory City of Karviná in the Czech Republic. With regard to the objective of the work, a questionnaire survey focused on small and medium-sized enterprises in Karvina was carried out. Secondary data are obtained from the Czech Statistical Office. Within Karvina, the number of registered entities is approximately half the number of registered entities every year, except for cooperatives. Enterprises of natural persons doing business under the Trade Licensing Act have a considerable advantage over legal entities. The main motivating factors for entrepreneurship are the influence of “self-fulfillment” when entrepreneurs engage in entrepreneurial activity to achieve their inner satisfaction. The second main motive is the possibility to organize your time and take responsibility for yourself. From the perspective of barriers to starting a business, the most important factor is the bureaucracy and redundant administration.
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Duc Phong, Nguyen, and Anita Tangl. "CREATING VIETNAM ACCOUNTING STANDARDS FOR SMALL AND MEDIUM ENTERPRISES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM-SIZED ENTITIES." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.279.

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Susilowati, Kartika DS, Nur Indah Riwajanti, and Retno Widiastuti. "Financial Analysis to Predict Financial Distress of Small and Medium-Sized Entities in Malang City." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.035.

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Gorshkova, N. V., V. M. Ksenda, and A. A. Turgayeva. "Implementation Assessment of Government Support Measures for Small and Medium- Sized Entities in the Russian Federation (tax aspect)." In Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iscfec-18.2019.295.

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Kim, Jeong Ho, and Chae Chang Im. "The Study on Enactment of Accounting Standards and Tax Avoidance of Small- and Medium-sized Entities: Comparison analysis between listed SME and Non-SME." In Interdisciplinary Research Theory and Technology 2016. Science & Engineering Research Support soCiety, 2016. http://dx.doi.org/10.14257/astl.2016.122.35.

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Коломоец, Дарья Алексеевна. "ADMINISTRATIVE RESPONSIBILITY FOR OFFENSES IN THE FIELD OF ENTREPRENEURSHIP." In Высокие технологии и инновации в науке: сборник избранных статей Международной научной конференции (Санкт-Петербург, Май 2020). Crossref, 2020. http://dx.doi.org/10.37539/vt185.2020.62.33.004.

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В данной статье рассмотрены проблемы реализации административной ответственности субъектов малого и среднего бизнеса за правонарушения, совершенные ими в сфере предпринимательской деятельности. Большое внимание уделено вопросам вины юридических лиц при совершении правонарушений и привлечении их к административной ответственности. This article discusses the problems of implementing administrative responsibility of small and medium-sized businesses for offenses committed by them in the field of business. Much attention is paid to the issues of guilt of legal entities when committing offenses and bringing them to administrative responsibility.
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Ribarov, Lubomir A., and David S. Liscinsky. "Microgrid Viability for Small-Scale Cooling, Heating, and Power." In ASME 2005 Power Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/pwr2005-50045.

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Cooling, Heating, and Power (CHP) energy systems provide higher fuel efficiency than conventional systems, resulting in reduced emissions and other environmental benefits. Until recently the focus of CHP system development has been primarily on medium-scale commercial applications in a limited number of market segments where clear value propositions lead to short term payback. Small-scale integrated CHP systems that show promise of achieving economic viability through significant improvements in fuel utilization have received increased attention lately. In this paper the economic potential is quantified for small-scale (micro-grid) integrated CHP systems suitable for groups of buildings with aggregate electric loads in the 15 kW–120 kW range. Technologies are evaluated for community building groups (CBGs) consisting of aggregation of pure residential entities and combined residential and light commercial entities. Emphasis is on determination of the minimum load size (i.e. the smallest electric and thermal load for a given CBG that is supplied with electric, heating, cooling power from a CHP) for which a micro-grid CHP system is both technically and economically viable. In this paper, the operation of the CHP system is parallel with the public utility grid at all times, i.e. the grid is interconnected. Evaluations of CHP technology options using simulation studies in a “three-dimensional” space (CHP technology option, CBG load aggregation, and geographical location in the USA) were evaluated based on comparisons of net present value (NPV). The simulations indicated that as electric load increases, the viability of the CHP system (independent of the system’s size) becomes more favorable. Exceeding a system runtime (utilization) of 70% was shown to pass the break-even line in the NPV analysis. Finally, geographic location was found to have a relatively weak effect on the reported trends. These results suggest that micro grid CHP systems have the potential to be economically viable with relative independence of geographic location if adequately sized to match the load requirements.
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Shi, Yuxuan, Gong Cheng, Trung-Kien Tran, Jie Tang, and Evgeny Kharlamov. "Keyword-Based Knowledge Graph Exploration Based on Quadratic Group Steiner Trees." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. California: International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/215.

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Exploring complex structured knowledge graphs (KGs) is challenging for non-experts as it requires knowledge of query languages and the underlying structure of the KGs. Keyword-based exploration is a convenient paradigm, and computing a group Steiner tree (GST) as an answer is a popular implementation. Recent studies suggested improving the cohesiveness of an answer where entities have small semantic distances from each other. However, how to efficiently compute such an answer is open. In this paper, to model cohesiveness in a generalized way, the quadratic group Steiner tree problem (QGSTP) is formulated where the cost function extends GST with quadratic terms representing semantic distances. For QGSTP we design a branch-and-bound best-first (B3F) algorithm where we exploit combinatorial methods to estimate lower bounds for costs. This exact algorithm shows practical performance on medium-sized KGs.
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Febriani, Elfira. "System Entities Approach for First Step to Design System That Connecting Small and Medium Enterprises (SMEs) and Researchers." In International Conference on Applied Science, Engineering and Social Science. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009880201690172.

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Sharma, Govind, Prasanna Patil, and M. Narasimha Murty. "C3MM: Clique-Closure based Hyperlink Prediction." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/465.

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Usual networks lossily (if not incorrectly) represent higher-order relations, i.e. those between multiple entities instead of a pair. This calls for complex structures such as hypergraphs to be used instead. Akin to the link prediction problem in graphs, we deal with hyperlink (higher-order link) prediction in hypergraphs. With a handful of solutions in the literature that seem to have merely scratched the surface, we provide improvements for the same. Motivated by observations in recent literature, we first formulate a "clique-closure" hypothesis (viz., hyperlinks are more likely to be formed from near-cliques rather than from non-cliques), test it on real hypergraphs, and then exploit it for our very problem. In the process, we generalize hyperlink prediction on two fronts: (1) from small-sized to arbitrary-sized hyperlinks, and (2) from a couple of domains to a handful. We perform experiments (both the hypothesis-test as well as the hyperlink prediction) on multiple real datasets, report results, and provide both quantitative and qualitative arguments favoring better performances w.r.t. the state-of-the-art.
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Reports on the topic "Small and Medium-sized Entities"

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ALTUFYEVA, T. Yu. THE LIFE CYCLE OF MUNICIPAL ENTITIES: THE IMPACT ON DEVELOPMENT AND FINANCIAL SUPPORT OF SMALL AND MEDIUM ENTREPRENEURSHIP. Fund Economy, 2018. http://dx.doi.org/10.12731/financialeconomy-2018-9-203-205.

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Bröckl, Marika, Julia Illman, Laura Oja, and Iivo Vehviläinen. Energy Efficiency in Small and Medium Sized Enterprises. Nordic Council of Ministers, February 2014. http://dx.doi.org/10.6027/tn2014-510.

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Cull, Robert, Lance Davis, Naomi Lamoreaux, and Jean-Laurent Rosenthal. Historical Financing of Small- and Medium-Sized Enterprises. Cambridge, MA: National Bureau of Economic Research, October 2005. http://dx.doi.org/10.3386/w11695.

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Helgeson, Jennifer F., Juan F. Fung, Alfredo R. Roa Henriquez, Yating Zhang, Ariela Zycherman, Claudia Nierenberg, David T. Butry, and Donna Ramkissoon. Complex event resilience of small- and medium-sized enterprises:. Gaithersburg, MD: National Institute of Standards and Technology, September 2020. http://dx.doi.org/10.6028/nist.sp.1258.

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Helgeson, Jennifer F., Juan F. Fung, Alfredo R. Roa Henriquez, Yating Zhang, Ariela Zycherman, Claudia Nierenberg, David T. Butry, and Donna Ramkissoon. Complex event resilience of small- and medium-sized enterprises:. Gaithersburg, MD: National Institute of Standards and Technology, September 2020. http://dx.doi.org/10.6028/nist.sp.1259.

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Judd, Kathleen S., and Ann M. Lesperance. Business Continuity Planning Resources for Small- and Medium-Sized Businesses. Office of Scientific and Technical Information (OSTI), May 2010. http://dx.doi.org/10.2172/992011.

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Hollenbeck, Kevin, and William Anderson. Workplace Education Programs in Small- and Medium-Sized Michigan Firms. W.E. Upjohn Institute, August 1992. http://dx.doi.org/10.17848/wp92-13.

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Erickcek, George A., and Hannah J. McKinney. Small Cities Blues: Looking for Growth Factors in Small and Medium-Sized Cities. W.E. Upjohn Institute, June 2004. http://dx.doi.org/10.17848/wp04-100.

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Woodruff, M. G., J. M. Roop, H. E. Seely, M. R. Muller, T. W. Jones, and J. Dowd. Analysis of energy-efficiency investment decisions by small and medium-sized manufacturers. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/237387.

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Wimple, C. ,. LLNL. Current information technology needs of small to medium sized apparel manufacturers and contractors. Office of Scientific and Technical Information (OSTI), April 1998. http://dx.doi.org/10.2172/672334.

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