Essays about: "IFRS in SMEs"

Showing result 1 - 5 of 6 essays containing the words IFRS in SMEs.

  1. 1. It ain't over till the fat lady sings: The need for enforcement - outcomes of the mandatory adoption of K3 in terms of label adoption, disclosure practices and conservatism

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Ronja Bjurulf; Lukas Enwall; [2018]
    Keywords : K3; Financial reporting disclosures; Label adoption; Conservatism; Enforcement;

    Abstract : Globalisation has created a need for harmonised financial reporting, and adoption of international standards for public firms, IFRS, has been extensive. The same cannot be said about the private counterpart, IFRS for SMEs. This standard has instead been used as a blueprint in the development of national GAAPs. READ MORE

  3. 2. The Economic Consequences on Investment Decisions in Development Activities Due to the Imposition to Expense Development Costs for SMEs: An Experimental Study Authors: Daniele Gatti

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Daniele Gatti; Fitriandika Nurenza; [2017]
    Keywords : Economic consequences; IFRS for SMEs; SMEs; Development cost; Investment decision making; Business and Economics;

    Abstract : Purpose: The purpose of this study is to investigate the impact of the prohibition to capitalise any development cost in SMEs, as required by IFRS for SMEs (section 18.14), on SMEs’ managers’ decisions on investments in development activities. READ MORE

  4. 3. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure

    University essay from Umeå universitet/Institutionen för matematik och matematisk statistik

    Author : Khalil Mustafa; Victor Persson; [2017]
    Keywords : Credit risk; probability of default; logistic regression;

    Abstract : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. READ MORE

  5. 4. Determinants of the Accounting Choice of Goodwill in Unlisted Firms: Evidence from Sweden

    University essay from Göteborgs universitet/Graduate School

    Author : Sandra Svensson; Mattias Wikström; [2015-07-07]
    Keywords : Accounting choice; unlisted firms; goodwill; K3; accounting regulation; SMEs;

    Abstract : Background and research problem: The area of accounting choice has been frequently studied on listed firms, however little attention has been directed towards unlisted firms. Hence, it is unclear how the results from previous studies apply to unlisted firms. READ MORE

  6. 5. 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).

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2010]
    Keywords : SMEs; IFRS; IFRS for SMEs; SMEs in Sweden;

    Abstract : 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. READ MORE