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Adoption of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises -SMES

JouybariAmin Mina and Kamran Babadi

articles of Journal of financial analysis, 2019, vol. 2, issue 2, 31-51

Abstract: Given the current market conditions in the world, small and medium-sized enterprises are subject to the attention of many investors. As a result, companies in some countries began to report financial information based on international standards. This research examines the critical international reporting approach for these types of companies. In addition, it seeks to create a useful theoretical framework for making better decisions about the development and implementation of international standards in the form of reporting in small and medium enterprises. The results of this study are expected to largely correct the analysis of the reporting on the basis of international standards for small and medium enterprises. It seems that small and medium-sized enterprises will also turn out to be fully compliant with international standards along with the large companies in Iran.

Keywords: International standards; small and medium enterprises; corporate reporting; accountability (search for similar items in EconPapers)
JEL-codes: M4 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:adw:journl:y:2019:v:2:i:2:p:31-51