Application of the International Financial Reporting Standard for small and medium-sized entities in European countries

The paper is focused on researching the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in European countries and the frequency of adoption and application of this standard. The first part of the paper highlights the importance of this standard, its benef...

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Bibliographic Details

Published in:	Ekonomski Pogledi
Main Author:	Dragičević Predrag
Format:	Article
Language:	English
Published:	University of Pristina in Kosovska Mitrovica, Faculty of Economics 2023-01-01
Subjects:	ifrs mse financial reporting standards financial reporting european countries
Online Access:	https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2023/1450-79512302125D.pdf