IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement
The aim of the project is to specify key questions of IAS/IFRS usage in small and medium-sized enterprises (hereinafter referred to as "SME") and to find the theoretical solution. Within the frame of the project, will be analyzed ways of using IAS/IFRS for account documentation in SME. For resolution illustration examples will be made-up. An effort will be to create formal procedures and describe model situations which will help companies to use the harmonized accounting rules. The project will use knowledge of companies that have already had practical experience with IAS/IFRS introduction. Current methods will be analyzed and faced with the possibility of SME accounting. Cooperation with foreign partners from Central and Eastern European countries(Poland, Hungary, Slovakia, and Ukraine) will run within the scope of the project. Experience in implementation of financial reporting standards in SME in these countries will be compared.
Total number of publications: 16