Influence of Cultural Factors in Adoption of the IFRS for SMEs

Ema Speranta Masca

31 citations0/0 files storedProcedia Economics and Finance

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Abstract Considering that at international level, standards developed by the IASB are imposed irremediably and that IFRS for SMEs was built based on them, we think this accounting standard will always present a challenge for small entities. We believe that professional institutions are influenced in their opinions on the IFRS for SMEs by accounting culture of geographical space in which these institutions operate. In this paper we tried to demonstrate existence of the influence of accounting culture, using a study regarding IFRS for SMEs, conducted by the EU Commission in the Member States.

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References

2007Some obstacles to global financial reporting comparability and convergence at a high level of quality 2005Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper 1990The Accounting Burdens Facing Small Firms: An Empirical Research Note

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2013Market Orientation, Government Regulation, Competitive Advantage and Internationalization of SMEs: A Study in Malaysia 2022What influences the implementation of IFRS for SMEs? The Brazilian case 2014Challenges Facing IASs/IFRS Implementation by Libyan Listed Companies

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