Full IFRS and IFRS for SMEs Adoption by Private Firms

Empirical Evidence on Country Level

Business & Finance, Accounting, Bookkeeping, Finance & Investing, Finance, Management & Leadership, Leadership
Cover of the book Full IFRS and IFRS for SMEs Adoption by Private Firms by Maximilian Saucke, Peter Lang
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Author: Maximilian Saucke ISBN: 9783653967128
Publisher: Peter Lang Publication: April 20, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften Language: English
Author: Maximilian Saucke
ISBN: 9783653967128
Publisher: Peter Lang
Publication: April 20, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Language: English

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.

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The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.

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