Relevant bibliographies by topics / Transition to IFRS for SME

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

Academic literature on the topic 'Transition to IFRS for SME'

Author: Grafiati
Published: 4 June 2021
Last updated: 2 February 2022

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Journal articles on the topic "Transition to IFRS for SME"

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Hilliard, Theresa DiPonio, and Presha Neidermeyer. "The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada." Studies in Business and Economics 11, no. 2 (2016): 51–57. http://dx.doi.org/10.1515/sbe-2016-0020.

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Abstract The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.
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Hilton, Sandy R., and Nathalie Johnstone. "The IFRS Transition and Accounting Education: A Canadian Perspective Post-Transition." Issues in Accounting Education 28, no. 2 (2012): 253–61. http://dx.doi.org/10.2308/iace-50366.

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ABSTRACTCanada transitioned to International Financial Reporting Standards (IFRS) in 2010–2011. In this commentary, we discuss the impact that the transition had from an accounting education perspective, particularly on undergraduate accounting programs. Our experience was that the transition was not a substantial hurdle but that it did provide opportunity for many formal and informal discussions of the accounting curriculum and pedagogy. Canada also introduced separate accounting standards for private enterprises at the same time as we transitioned to IFRS. Therefore, accounting educators were concerned with potential content overload and strategies for minimizing content overload. In this commentary we discuss both of those issues as well as a third common discussion topic in Canada during the transition—how to teach professional skills to accounting students. This commentary summarizes those three topics that were common in accounting education in Canada during the IFRS transition.
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Istrate, Costel, Ioan Bogdan Robu, and Mihai Carp. "Impact of the Transition to IFRS for the Romanian Listed Companies in Financial Distress." Review of Economic and Business Studies 8, no. 1 (2015): 83–102. http://dx.doi.org/10.1515/rebs-2016-0017.

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AbstractThe transition to IFRS of the Romanian listed companies enables us to provide a comparison of some accounting data reported in the same period and that have been obtained according to different accounting regulations: RAS vs. IFRS. The aim of our paper is to establish if the listed companies in financial distress report a trend of changes due to the transition to IFRS that is different to the one established for the performant companies. Based on the data corresponding to the 2011 financial year (with available RAS and IFRS information), we have calculated Gray’s comparability index (for a series of financial indicators) in the case of the two groups of companies (one in financial distress and a performant one) and we have statistically tested the existence of significant differences between the values of the index for the two company categories. We have found out that some indicators evolve in the same manner (especially the balance sheet structure indexes), others maintain the same trend, but the significance of the variances are different (ROS, ROA, ROE and OI), and, finally, for another series of indicators, the trend of the change caused by the IFRS transition is different for the two groups of companies (leverage and equity).
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Lukinova, Elena. "Application of IFRS by non-profit organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 34–44. http://dx.doi.org/10.33920/med-17-2007-04.

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Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).
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Kevorkova, Z. A., G. S. Zhukova, O. Antonova, T. A. Dolbik-Vorobey, and A. M. Petrov. "ORGANIZATIONAL PREREQUISITES FOR TRANSITION TO IFRS IN THE ARTIFICIAL INTELLIGENCE CONTEXT." BULLETIN 384, no. 2 (2020): 128–36. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.51.

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In this paper, the author’s position is explained on how an entity should prepare its IFRS financial statements and what challenges entities in Russia face due to the transition to IFRS. It focuses on the theoretical, methodological, practical issues of IFRS reporting. Its objective is to theoretically substantiate the IFRS regulations on the preparation of financial statements and the inclusion of analytical financial information in the IFRS reporting process. This objective is met by solving the following tasks: justify the benefits of IFRS reporting for an entity; define the reasons why Russian companies should prepare their financial statements in accordance with IFRS. By summarizing the opinions of various authors, an integrated organizational and methodological approach for the transition to IFRS has been developed to enhance the company’s efficiency and reduce its costs. The quality of reporting is the same in both systems of standards (RAS and IFRS). However, there are differences in the purpose of reporting and the basic principles enshrined in the normative. Thus, IFRS reporting is more focused on investors and their interests, it objectively reflects information on the financial condition of the company and plays a significant role in making economic decisions, while RAS reporting is more focused on regulatory authorities and plays a supporting role in making decisions by owners and investors. This leads to further differences in the reporting structure, content and format of accounting standards. In addition to the above, it is necessary to identify any problems that may impede the project, any dysfunctions and inconsistencies, the reasons for the insufficiently fast transfer of information, and all previous information should be used to identify priority processes [6,18]. Any revealed contradictions and inconsistencies form the basis for finding the ways for their effective resolution on a company-wide basis. It is necessary to determine the efficient time frame for the implementation of the transition plan, which should be spread over the relevant stages of work. At the next stage, i.e. the organizational design stage, the technology, standards, procedures, systems, and types of control to be used in the transition process should be defined. The purpose of this stage is to determine the technical characteristics of the transition process. In parallel to the social design stage, models for the interaction of social and technical elements are developed, preliminary plans for development systems and procedures, software and services are drawn up. Character references for the company’s employees should be compiled in order to assess their qualifications, the degree of interest in the changes and their role in the new company structure. Professional knowledge and skills of employees should be assessed and verified for compliance with the basic requirements set for each position and level. Information on any retraining necessary to meet such requirements can be used to develop a training program and topic-specific advanced training in special courses. Most managers are well aware that artificial intelligence (AI) can change almost all aspects of doing business. Thanks to this technology, by 2030 the world economy can grow by 15.7 trillion US dollars. However, many company executives do not know how to implement AI, and not just as part of individual pilot projects, but throughout the organization, where this can give the maximum effect. The question of “how?” Causes difficulties in introducing any new technology, and artificial intelligence is no exception. How do you develop an AI strategy? How do you find specialists in this field or train your current employees? What do you do with data so that it can be used for AI tasks? How do you ensure the reliability and security of AI? The matter is complicated by the fact that different companies often answer these questions in different ways, and the surrounding conditions are constantly changing. But you can’t wait until everything settles down. The introduction of artificial intelligence, which so far has been jerky, will accelerate in 2019.
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Hail, Luzi, Christian Leuz, and Peter Wysocki. "Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis." Accounting Horizons 24, no. 3 (2010): 355–94. http://dx.doi.org/10.2308/acch.2010.24.3.355.

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SYNOPSIS: This article is Part I of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance, and economics, we assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing capital market effects, and the potential costs of switching from U.S. GAAP to IFRS. We also discuss the compatibility of IFRS with the current U.S. regulatory and legal environment, as well as the possible macroeconomic effects of IFRS adoption. Our analysis shows that the decision to adopt IFRS mainly involves a cost-benefit trade-off between (1) recurring, albeit modest, comparability benefits for investors; (2) recurring future cost savings that will largely accrue to multinational companies; and (3) one-time transition costs borne by all firms and the U.S. economy as a whole, including those from adjustments to U.S. institutions. In Part II of the series (see Hail et al. 2010), we provide an analysis of the policy factors related to the decision and present several scenarios for the future evolution of U.S. accounting standards in light of the current global movement toward IFRS.
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Bohušová, Hana, and Patrik Svoboda. "Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 67–78. http://dx.doi.org/10.11118/actaun201058060067.

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IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the pre­sent paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systems into balance sheet and profit or loss and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of drafting the opening balance sheet is another field to which the paper is dedicated.
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Cherti, Anass, and Houria Zaam. "IFRS Adoption Impact On Financial And Accounting Information Quality: An Exploratory Study On Moroccan Petroleum And Gas Sector." Business and Economic Research 6, no. 1 (2016): 337. http://dx.doi.org/10.5296/ber.v6i1.9184.

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<p class="ber"><span lang="EN-US">The balance of <em>International Financial Reporting Standards</em> (IFRS), after ten years of their implementation, has reflected a positive perception of its impacts on the function “finance and accounting” of companies and issuers. Those companies and issuers observe, in a large majority that the transition to IFRS has increased the quality and the homogeneity of the information produced and the rapidity of their establishment. Unfortunately in academic research, such studies remains not clear as most publications front IFRS adoption impact in general manner which concern all sectors at the same study.</span></p><p class="ber"><span lang="EN-US">The purpose of this article is to present the results of an empirical study of three petroleum and gas companies listed in the <em>Casablanca Stock Exchanges</em> (CSE), to measure the impact of the IFRS adoption on financial and accounting information quality in Moroccan petroleum and gas sector.</span></p><p class="ber"><span lang="EN-GB">The released results show that this impact is positive for the petroleum and gas sector and the majority of the accounting and financial variables of this sector under IFRS dependents on those variables under the General Standardization Code of Morocco (GSCM). </span></p>
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Boumediene, Salem Lotfi, Ridha Zarrouk, and Ines Tanazefti. "Obstacles To The Adoption Of The IAS/IFRS In Tunisia." Journal of Applied Business Research (JABR) 32, no. 3 (2016): 621–36. http://dx.doi.org/10.19030/jabr.v32i3.9646.

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To guarantee the production of financial information that is useful for economic decision-making, most countries have a set of accounting standard used in preparing the financial statements. Indeed, the use of a common accounting language by all companies operating in the same economic space allows different users to monitor the activities of these entities in time and space and, therefore, take reasonable decisions. Thereby, the international accounting standards are a necessary to clarify the financial disclosure and make reading financial statements conform to a single repository easier. This strengthens the investor’s confidence, stimulates the financial market and ensures the best qualities that the financial information should be endowed. In deciding to adopt the international accounting standards IAS/IFRS, Tunisian authorities have launched a challenge to prompt a fast and adequate transition to a new accounting, financial, informational, organizational and internal control systems. However, this presents some obstacles related to the nature of the Tunisian economy which is characterized by a strong presence of small and medium companies, to the differences between the tax system and the accounting system, the conservative attitude of leaders and the high concentration of ownership. The results of our research analysis shows that the conservative attitude of managers and the lack of dynamic and efficient markets are the most important obstacles to adoption of IAS/IFRS in Tunisia according to the Tunisians Certified Public Accountants TCPAs). We detailed our analysis for the accounting, tax and economic obstacles. For the accounting, we found that the application of IAS 19, IAS 36 and IFRS 4 are the standards that cause more problems at the moment of their implementation according to the TCPAs. In addition, the deferred tax, the actuarial method and the treatment financial instruments are the most complex treatments in IAS/IFRS. Finally, the differences between the Tunisian accounting system and the international system are undoubtedly an important obstacle. Concerning the tax obstacles, we found that companies prepare their financial statements first in accordance with tax rules. In fact, the differences between the tax rules of the Tunisian accounting system and the IAS/IFRS are undoubtedly an obstacle to a better adoption of them. In addition, another obstacle is the readiness of tax administration for the adoption of the IAS/IFRS. Finally, for the economic obstacles, we found that the IAS/IFRS’ adoption and implementation costs and the costs related to their enforcement are the main economic obstacles.
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Criado-Alzate, Yurley Katherine, Anny Consuelo Rangel-Castilla, and Eduardo Solano-Becerra. "Estudio de las pequeñas empresas de Cúcuta sobre la convergencia a las normas internacionales de información financiera para PYMES." Respuestas 19, no. 2 (2014): 6–14. http://dx.doi.org/10.22463/0122820x.432.

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Antecedentes: La convergencia a las NIIF para PYMES, es un paso para internacionalizar la economía regional, ya que dichos estándares son aplicados en una gran cantidad de países y su objetivo es generar información financiera de alta calidad y comparable a través del tiempo del mismo ente y con las demás empresas que conforman los diferentes sectores económicos. Objetivo: Con la investigación se busca realizar un diagnóstico de las Pequeñas empresas de actividades Inmobiliarias, Servicios Comunitarios, Educación y Empresariales sobre las condiciones en que se encuentran para afrontar el proceso de convergencia voluntaria a las Normas Internacionales de Información Financiera (NIIF) para PYMES a su vez determinar la aceptación de iniciar un proceso de acompañamiento en la etapa de transición y seguimiento año 2013. Métodos: La metodología utilizada consiste en un modelo de encuesta estructurada aplicada a los contadores y administradores de las pequeñas empresas que se encuentren registradas y vigentes en la Cámara de Comercio de Cúcuta y seguidamente vigiladas o inspeccionadas por la Superintendencia de Sociedades Regional Cúcuta. Resultados: Los resultados reflejan el conocimiento que tienen los encargados del área contable y financiera sobre las NIIF para PYMES y la falta de claridad que tienen sobre algunos aspectos relacionados con los estados financieros que definen la etapa de transición y cual es procedimiento a seguir para converger de principios de contabilidad generalmente aceptados a Norma Internacional de información financiera para PYMES. Conclusión: Las Pequeñas empresas de los Sectores económicos aún no han iniciado un proceso de convergencia voluntaria a las NIIF para PYMES, hasta el momento solo se tiene claridad de la existencia de la Norma y las posibles implicaciones en el área contable y financiera, así mismo se manifiesta la falta de preparación del personal directamente involucrado el proceso.Palabras clave: Contabilidad, Convergencia, Estudio, NIIF, Normatividad, PYMES. Abstract Background: The convergence to the NIIF for SMES is a step to internationalize the regional economy, since the above mentioned standards are applied in a great quantity of countries and his aim is to generate financial information of high quality and comparably across the time of the same entity and with other companies that shape the different economic sectors. Objective: With research seeks to make a diagnosis of Real Estate Small business activities, Community Services, Education and Business on the conditions in which they are to meet the voluntary process to International Financial Reporting Standards (IFRS) convergence for SMEs in turn determine the acceptance of initiating a process of accompaniment in transition and tracking 2013. Methods: the methodology is a structured survey model applied to the accountants and managers of small businesses that are registered and current at the Chamber of Commerce of Cúcuta and then monitored or inspected by the Superintendence of Cúcuta Regional Societies. Results: The results reflect their knowledge keepers accounting and financial area on IFRS for SMEs and the lack of clarity they have on some aspects of the financial statements that define the transition and what procedure to follow to converge of generally accepted accounting principles to International financial Reporting Standards for SMEs. Conclusion: The Small businesses of economic sectors have not yet started a process of voluntary IFRS for SMEs convergence, so far only one has clarity of the existence of the Standard and the possible implications for the accounting and financial area, also unpreparedness of staff directly involved process manifests.Keywords: Accounting, Convergence, IFRS, Study, Normativity, SMEs.
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Dissertations / Theses on the topic "Transition to IFRS for SME"

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Letková, Nina. "Aplikace mezinárodního účetního standardu pro malé a střední firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225310.

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Master thesis deals with the application of international financial reporting standard for small and medium-sized enterprises. The object of this thesis is to define the conceptual framework for financial reporting under IFRS for SMEs, to analyze the differences between CZ GAAP and reporting under IFRS for SME and then apply the acquired knowledge within practical part of master thesis along with the definition of the costs and benefits associated with the transition to IFRS for SMEs.
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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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Ottová, Veronika. "Analýza IFRS pro SME." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162267.

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The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.
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Höflerová, Hana. "Aplikace IFRS pro SME v podmínkách konkrétní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192921.

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The thesis deals with the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). The theoretical part provides information on the origin and development of this standard, including its current expansion across the European Union and beyond. The theoretical part also includes the definition of "small and medium enterprises" defined acording to the IASB and the EU. The individual rules of IFRS for SMEs and their practical application is captured in the second part, which outlines the procedure for the transition of the financial statements selected Czech company that uses the Czech accounting standards into those of the IFRS for SMEs with emphasis on capturing individual adjustments primarily in the actual balance sheet.
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Schlossberger, Alexander. "Analýza implementace IFRS pro SME v podmínkách konkrétní obchodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124953.

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This diploma thesis deals with application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS SME) in conditions of a certain manufacturing company. First parts of the thesis are focused on identification of differences between IFRS SME and full IFRS as well as on IFRS SME concept compared to the Czech and Dutch GAAP. Practical part aims to analyze the overall process of first Standard's adoption that is linked to necessary modification of company's accounting policies. The goal of this part is also to prepare Statements of financial position covering two accounting periods after the transition date. In one part of this thesis there are also brief comments on qualification and education of accountants. As a result of all mentioned above, this thesis helps to outline benefits and constraints of possible IFRS SME implementation in the Czech Republic.
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Čížková, Klára. "IFRS pro SME a jeho implementace v prostředí české společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162254.

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The diploma thesis is focused on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Its origin and development is introduced and the opinions of the accounting experts on its worldwide adoption are assessed. The paper also contains the comparison between the standard and the International Financial Reporting Standards (so called full IFRSs). The standard adoption is illustrated and all consequences are analyzed within the conditions of the Czech company, whose characteristics are in accordance with the definition of small and medium-sized entities stated in the standard.
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Selek, Sevinc, and Schill Sofie Larsson. "Implementeringen av K3 : En standardisering av redovisningens regelverk." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24659.

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Denna studie syftar till att undersöka implementeringen av det nya regelverket, K3 som en standardisering av redovisningsreglerna, både internationellt och nationellt. K-projektet påbörjades år 2004, då BFN beslutade om att ändra inriktning på sin normgivning. BFN bestämde sig för att ta fram samlade, kompletta regelverk för olika kategorier av företag, K1-K4 för att ersätta tidigare spridd normgivning. Tanken med K-projektet var att alla regler och föreskrifter, som ett företag ska tillämpa vid upprättandet av sin årsredovisning, ska finnas samlade i en och samma vägledning för att underlätta för upprättare. Vi har valt att genomföra intervjuer vid insamling av data samt studerat remissinstansernas remissvar på BFNs “Upprättande av årsredovisning (K3) - Utkast”. God redovisningssed och rättvisande bild är två av de främsta termerna inom svensk redovisning. Studien belyser hur K3 förhåller sig till en rättvisande bild och god redovisningssed utifrån tre olika perspektiv; upprättarperspektivet, branschperspektivet och intressentperspektivet.<br>This study aims to investigate the implementation of the new accounting standards, K3, as standard accounting rules, both internationally and nationally. The K-project began in year 2004, when the BFN decided to change focus of their accounting principles. BFN decided to produce a single, comprehensive framework of rules covering the different categories of companies, K1 - K4 that should replace previously standards. The idea of the K-project is that all rules and regulations applicable for a company, in the preparation of its annual financial reports, shall be collected into the same guidance framework. We have chosen to collect data by interviews with and studies of the referral organizations responses on BFNs "Upprättande av årsredovisning (K3) - Utkast". Generally accepted accounting principles and true and fair view, are two of the main terms in Swedish accounting. This study illustrates how the K3-standards are related to those two terms from three different perspectives; the preparers-, the industry- and the stakeholder perspective.
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Ahlström, Michael, and Malin Brandin. "Auditor independence : Auditor independence in Malaysia after the convergence to IFRS." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9611.

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Miller, Tobias. "Die Bilanzierung von Pensionsverpflichtungen nach HGB, IFRS und SME-IFRS mögliche Auswirkungen auf die Rechnungslegung von kleinen und mittleren Unternehmen." Hamburg Kovač, 2008. http://d-nb.info/993077021/04.

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Trytko, David. "Vliv implementace IFRS do německých účetních předpisů na vypovídací schopnost účetních výkazů SME." Doctoral thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-199996.

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The legislated Accounting principles modernizing act, abbreviated BilMoG, caused a fundamental accounting reform in Germany. The most important international accounting standards IFRS were implemented in to elsewise conservative accounting rules. Due to fact the main users of GAAP in Central Europe are SME, the description and analysis of IFRS's implementation in to German GAAP seems to be beneficial for SME's financial statement informative value for the first year as of December 31, 2010. Major receiver of SME's financial statement is not the institutional investor but financing bank and other creditor. The aim of the thesis is to verify assumed informative value's improvement of SME's financial statement as their most important finance reporting form. The verification of defined hypothesis is based on rigorous and systematic SME's characteristic analysis as well as their applicable GAAP's. After recognition of the most important German GAAP's changes follow the IFRS comparison and a feasibility evaluation of German qualitative characteristics used not only by SME. The consequent empirical research mergers the provided analysis and recognition of the fundamental and by SME frequently used balance positions with quantitative and qualitative assessment of adjustment to be made for preparation of consolidated financial statement in accordance with German accounting rules and principals. This research is based on near 70 available audited Czech SME's financial statements for the financial years before and after partly IFRS adoption into German GAAP (BilMoG). The findings and results establish the verified informative value's improvement of financial statements. The finance lease recognition (necessary capitalisation) persists to be the most significant adjustment between Czech and German financial statement after BilMoG. This fact clearly shows the deficiency of current Czech GAAP. Extent and number of required adjustments are on the decrease and the current German GAAP seems to be applicable for SME's purposes either. Thesis conclusion draws the attention and requirement to improve the Czech GAAP. Also continuance of prudence principle after partly IFRS adoption is fixed. Surprisingly the positive tax law impact is found out, especially not only on allowances or provisions, but also on other relevant accounting areas as such asset definition, discounting of long term provisions, finance lease recognition etc.
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Books on the topic "Transition to IFRS for SME"

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Bellandi, Francesco, ed. The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119207276.

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Mulhern, Alan. Venezuelan manufacturing, SME decline and failed transition. Kingston University, Faculty of Human Sciences, 2000.

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Weaver, Lisa. Managing the Transition to IFRS-Based Financial Reporting. John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118924839.

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Wittsiepe, Richard. IFRS for Small and Medium-Sized Enterprises: Structuring the Transition Process. Betriebswirtschaftlicher Verlag Dr.Th. Gabler / GWV Fachverlage GmbH, Wiesbaden, 2008.

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Bellandi, Francesco. The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to grey areas. John Wiley, 2012.

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The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to grey areas. John Wiley, 2012.

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Yilmaz, Ahmet. Bilanzrechtsmodernisierungsgesetz und Die IFRS for SME: Eine Adressatenorientierte Analyse Mittelstaendischer Rechnungslegung. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2013.

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Yilmaz, Ahmet. Bilanzrechtsmodernisierungsgesetz und Die IFRS for SME: Eine Adressatenorientierte Analyse Mittelstaendischer Rechnungslegung. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2013.

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Müller, Wolfgang. Perspektiven der Bilanzierung für mittelständische Unternehmen: Ein Vergleich der Anforderungen des deutschen Bilanzrechts, der IFRS und der IFRS-SME. Wissenschaft & Praxis, 2010.

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Weaver, Lisa. Managing the Transition to IFRS-Based Financial Reporting: A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP. Wiley, 2014.

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Book chapters on the topic "Transition to IFRS for SME"

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Godina, Viljenka. "18. Developing markets for SME training activities in Slovenia." In Small Business in Transition Economies. Practical Action Publishing, 1996. http://dx.doi.org/10.3362/9781780440941.018.

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Baranova, Polina, and Elaine Conway. "Transition to a Low-Carbon Economy: An SME Perspective." In The Low Carbon Economy. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-56753-2_5.

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Canziani, Arnaldo. "Italy. The Transition to IFRS in Italy and Elsewhere, or from Code Napoléon to the Devolution of Sovereignty." In IFRS in a Global World. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_21.

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Delener, Nejdet, Omar Farooq, and Mukhammadfoik Bakhadirov. "Is Innovation a Determinant for SME Performance? Cross-Country Analysis of the Economies of Former USSR Countries." In Societies and Political Orders in Transition. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57342-7_6.

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Folcher, Viviane. "Supporting Digital Transition within SME through Multilevel Cooperation, A Work Use Lab Experimentation." In Proceedings of the 21st Congress of the International Ergonomics Association (IEA 2021). Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74602-5_21.

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Karakuş, Güzide, Saliha Öztürk, and Ayşenur Güldoğan. "An SME Examination on the Effect of Transition to Automation Systems on Production Performance." In Lecture Notes in Mechanical Engineering. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-62784-3_47.

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"Transition to the IFRS for SMEs." In Applying IFRS for SMEs. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200123.ch30.

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Makni Fourati, Yosra Makni, and Dorra Bougacha. "The Effect of the Mandatory IFRS Adoption on Audit Fees in Malaysia." In Corporate Governance and Its Implications on Accounting and Finance. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4852-3.ch008.

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This study examines the effect of the mandatory IFRS adoption on audit fees in an emergent context, such as the case of Malaysia. Using a comprehensive dataset of all publicly-traded Malaysians companies, the authors quantify an economy-wide increase in the mean level of audit costs after the IFRS transition. The final sample consists of 204 companies listed on the stock exchange of Malaysia, and publishes their information on audit fees in their annual reports allowed on the site of the Malaysian scholarship (Boursa Malaysia). Empirical results suggest that there has been some increase in audit fees in Malaysia after the mandatory adoption of IFRS in 2012. But this increase is considered more or less significant because Malaysia adopted the IFRS voluntarily in 2006. To discuss this meaning, the authors added an additional test that makes the results more robust.
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"IFRS 1 First-Time Adoption of IFRS." In Managing the Transition to IFRS-Based Financial Reporting. John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118924839.ch3.

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"Establishing the IFRS Transition Project." In Managing the Transition to IFRS-Based Financial Reporting. John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118924839.ch4.

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Conference papers on the topic "Transition to IFRS for SME"

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.
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Zhitlukhina, O. G., and M. A. Iashchuk. "About Valuation of Receivables of Non-Profit Organizations Managing Housing Stock in the Transition to IFRS." In International Scientific Conference "Far East Con" (ISCFEC 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200312.383.

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Blinn, Nadine, Nick Gehrke, Martina Peris, Markus Nuttgens, and Torben Wolf. "From conventional SME networks to CoINs — Requirements centered transition model and case study." In 2010 First International Workshop on the Web and Requirements Engineering (WeRE). IEEE, 2010. http://dx.doi.org/10.1109/were.2010.5623998.

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Bellagdid, Abdallah, Abdelhak Sahibeddine, Imane Britel, and Christophe Godowski. "The Transition from IAS 39 to IFRS 9 and Its Impact on Financial Performance: Case of a Moroccan Public Financial Institution." In 3rd International Conference on Finance, Economics, Management and IT Business. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0010448900890097.

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Dlamini, Sindile. "The South African Transition to a Greener Economy through Small-to-Medium Sized Enterprise (SME) Integration into the Energy Mix for Economic Development." In 4th International Conference on Business, Management and Economics. Acavent, 2020. http://dx.doi.org/10.33422/4th.icbmeconf.2020.12.63.

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Subotić, Slobodan, Goran Mitrović, and Vladimir Marković. "FINANCIAL LEASING IN THE FUNCTION OF ECONOMIC DEVELOPMENT OF BOSNIA AND HERZEGOVINA (STATISTICAL APPROACH)." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.s.p.2020.81.

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The leasing institution is typical for countries with developed market economies, although it keeps gaining more and more importance in transition countries. Therefore, the research in this paper is focused on the financial leasing market in Bosnia and Herzegovina, as one of the countries undergoing transition process. Its basic features have been assessed, together with determining turnover over the observed ten-year period, both in Bosnia and Herzegovina as a whole and in its respective entities. The research aims to establish to what extent has financial leasing contributed to the development of the small and medium enterprise (SME) sector and the economic development of Bosnia and Herzegovina. Modern statistical methods have been applied to analyze the connection and interdependence of leasing and certain macroeconomic indicators in Bosnia and Herzegovina. For the purpose and in the context of this research, the following indicators, such as the values of leasing, gross domestic product, export, import, and foreign direct investments related to the period from 2009 to 2018 are presented in the respective tables and charts. The analysis is based on the application of descriptive and econometric statistical methods of correlation and regression, as well as on the following statistical packages: IBM SPSS ver. 21, Microsoft XLSTAT. A particular, dedicated segment of the analysis refers to determining the impact of financial leasing on the level of SME investment to classic bank loans. That is, to what extent is financial leasing in the function of investment decision-making of small and medium enterprises in Bosnia and Herzegovina.
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Hong, Jie, Baolong Liu, Dayi Zhang, and Yanhong Ma. "Shape Memory Effect and Hysteresis Behavior of Shape Memory Alloy Metal Rubber." In ASME Turbo Expo 2012: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/gt2012-69244.

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The present work focuses on the shaping craft of shape memory alloy metal rubber (SMAMR) and its temperature dependent mechanical properties. Heat treatment process was conducted to form a stable SMAMR sample beyond the general procedure of metal rubber (MR) in order to resist the shape memory effect (SME). The influence of the heat treatment procedure on the mechanical properties was tested. The quasi-static experimental investigations were carried out to obtain the storage modulus and energy loss factor varying with the structural parameter, strain amplitude, and material temperature. It is found from the experiment results that the SMAMR sample which underwent the heat treatment was able to remember its original moulding shape and recover from the overloading plastic deformation when heated above the phase transition temperature. For comparison, another sample without the heat treatment was heated to the same temperature after the plastic deformation, but the final shape deviated from the original one. It is also confirmed that the heat treatment procedure obviously increased the storage modulus and loss factor of SMAMR. Just like the variety elastic modulus of shape memory alloy (SMA), the storage modulus of SMAMR increased obviously while the material was heated above the phase transformation temperature due to the elastic modulus change of SMA wire. The quasi-static experiments showed a hysteretic property of the stress–strain curve in a certain temperature. But the hysteretic curve was temperature and structural parameter dependent. It is concluded that the heat treatment process is necessary to obtain a stable SMAMR during the phase transformation. The varying storage modulus and superior loss factor performances of SMAMR make itself a kind of attractive functional material which will be available in the active suppression of vibration. For example, it can be fabricated to a rotor bearing with changeable stiffness and damping, which is of practical significance in the active control of synchronous vibration of rotors crossing resonance condition.
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