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A critical analysis of the contents of the IFRS for SMEs - a South African perspective

Author

Listed:
  • Daniel Petrus Schutte

    (School of Accounting Sciences, North-West University)

  • Pieter Buys

    (School of Accounting Sciences, North-West University)

Abstract

No abstract is available for this item.

Suggested Citation

  • Daniel Petrus Schutte & Pieter Buys, 2011. "A critical analysis of the contents of the IFRS for SMEs - a South African perspective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, vol. 14(2), pages 188-209, June.
    • Handle: RePEc:pre:journl:v:14:y:2011:i:2:p:188-209
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    File URL: http://sajems.org/index.php/sajems/article/view/61/66
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    Citations

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    Cited by:

    1. Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022. "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 10-17, May.
    2. Issam Benhayoun & M. Marghich Abdellatif, 2017. "IFRS for SMEs: A Structured Literature Review [International Journal of Accounting and Financial Reporting]," Post-Print hal-01910461, HAL.
    3. Hana Bohušová & Veronika Blašková, 2012. "In what ways are countries which have already adopted IFRS for SMEs different," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 37-44.

    More about this item

    Keywords

    accounting; generally accepted accounting practice; international financial reporting standards; small and medium entities.;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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