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Full IFRS and IFRS for SMEs Adoption by Private Firms : Empirical Evidence on Country Level. 民間企業による完全版IFRS及び中小企業向けIFRSの採用
・ISBN 978-3-631-66298-4 hard SFR 98.65
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| 著者・編者 | Saucke, Maximilian, |
|---|---|
| シリーズ | Münsteraner Schriften zur Internationalen Unternehmensrechnung |
| 出版社 | (PL Academic Research, SZ) |
| 出版年月 | 2015 |
| ページ数 | xxx, 331 pp. |
| 言語 | ENG |
| ニュース番号 | ＜625-983 625-L535＞ |
解説
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.