Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania

Purpose – The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs). Design/methodology/approach – The study included a combination of qualitative and quantitative...

وصف كامل

التفاصيل البيبلوغرافية
الحاوية / القاعدة:European Journal of Management Studies
المؤلفون الرئيسيون: Alexandra-Gabriela Marina, Adriana Tiron-Tudor
التنسيق: مقال
اللغة:الإنجليزية
منشور في: Emerald Publishing 2024-07-01
الموضوعات:
IFRS for SMEs
Accounting professionals
Convergence
Financial reporting
الوصول للمادة أونلاين:https://www.emerald.com/insight/content/doi/10.1108/EJMS-12-2023-0105/full/pdf

الانترنت

https://www.emerald.com/insight/content/doi/10.1108/EJMS-12-2023-0105/full/pdf

مواد مشابهة