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Accounting in Europe Volume 5, 2008 - Issue 1
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Issues in European Accounting

Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’Footnote1

Roberto Di Pietra University of Siena, Siena, Italy
,
Lisa Evans Department of Accounting of Finance, University of Stirling, Stirling, UKCorrespondence[email protected]
,
Jérôme Chevy Conseil National de la Comptabilité, Paris, France
,
Maurizio Cisi University of Turin, Turin, Italy
,
Brigitte Eierle University of Regensburg, Regensburg, Germany
,
Robin Jarvis ACCA
&
On Behalf Of The European Accounting Association's Financial Reporting Standards CommitteeView further author information
 show all
Pages 27-47 | Published online: 06 Jun 2008

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Robert K. Larson, Mark Myring & Raf Orens. (2022) US comment Letter Writing to the IASB and Evolving SEC Views on the Use of IFRS. Accounting in Europe 19:2, pages 255-286.
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Imam Arafat, Theresa Dunne & Ahmed Hassan Ahmed. (2020) Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland. Accounting in Europe 17:2, pages 183-203.
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Eva Hýblová. (2019) The current problems of harmonization of accounting for small and medium-sized enterprises. Economic Research-Ekonomska Istraživanja 32:1, pages 604-621.
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Robert K. Larson & Paul J. Herz. (2013) A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. Accounting in Europe 10:1, pages 99-151.
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Urska Kosi & Aljosa Valentincic. (2013) Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives. European Accounting Review 22:1, pages 117-150.
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Robin Litjens, Sanjay Bissessur, Henk Langendijk & Ruud Vergoossen. (2012) How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. Accounting in Europe 9:2, pages 227-250.
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Christopher Nobes. (2010) On Researching into the Use of IFRS by Private Entities in Europe. Accounting in Europe 7:2, pages 213-226.
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Articles from other publishers (15)

Nisansala Wijekoon, Umesh Sharma & Grant Samkin. (2023) SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study. Journal of Accounting in Emerging Economies.
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Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas Moura & Fabio Yoshio Suguri Motoki. (2022) What influences the implementation of IFRS for SMEs? The Brazilian case. Accounting & Finance 62:2, pages 2947-2992.
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Rebecca Warren, David Bernard Carter & Christopher J. Napier. (2019) Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs. Accounting, Auditing & Accountability Journal 33:1, pages 124-151.
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Waheeda Mohamed, Yaeesh Yasseen & Fatima Z. Omarjee. (2019) The perceptions of South African accounting practitioners on the post-implementation of IFRS for SMEs in an institutionalised environment. Journal of Economic and Financial Sciences 12:1.
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Gabriele D’Alauro. 2019. Eurasian Business Perspectives. Eurasian Business Perspectives 107 138 .
Alessandro Ghio & Roberto Verona. (2018) Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17:2, pages 103-122.
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Murat KARAHAN, Medet İĞDE & Dilek ÖZBEZEK. (2017) Uluslararası Finansal Raporlama Standartlarının KOBİ’ler Açısından Değerlendirilmesi – Türkiye Uygulaması. Gaziantep University Journal of Social Sciences 16:2.
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Mathieu Luypaert, Tom Van Caneghem & Steve Van Uytbergen. (2015) Financial statement filing lags: An empirical analysis among small firms. International Small Business Journal: Researching Entrepreneurship 34:4, pages 506-531.
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Raffaele Fiume, Tiziano Onesti & Valerio Pieri. (2014) Dialogue with standard setters. FINANCIAL REPORTING:3, pages 169-189.
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Cătălin Nicolae Albu, Nadia Albu, Szilveszter Fekete Pali-Pista, Maria Mădălina Gîrbină, Seval Kardes Selimoglu, Dániel Máté Kovács, János Lukács, Gergely Mohl, Libuše Müllerová, Marie Paseková, Aylin Poroy Arsoy, Barıs Sipahi & Jiri Strouhal. (2013) Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey. Journal of International Financial Management & Accounting 24:2, pages 140-175.
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Alberto Quagli & Paola Paoloni. (2012) How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire. Advances in Accounting 28:1, pages 147-156.
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L.J. Stainbank. (2010) An examination of the due process in South Africa which led to the adoption of the draft International Financial Reporting Standard for Small and Medium‐sized Entities. Meditari Accountancy Research 18:2, pages 57-74.
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Alberto Quagli, Paola Ramassa & Gabriele D'Alauro. (2014) The Userss Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process. SSRN Electronic Journal.
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Valerio Pieri. (2013) The Recent Global Evolution of SME Accounting. An Analysis of the Role of EFRAG in the Perspective of the European Union. SSRN Electronic Journal.
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Michele Bertoni & Bruno De Rosa. (2010) The Evolution of Financial Reporting for Private Entities in the European Union. SSRN Electronic Journal.
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