The aim of this study is to research the application of IFRS for SMEs in Turkey through the SWOT analysis. We firstly generate the SWOT analysis and then perform our questionnaire. We applied our questionnaire to accountants listed in the Bursa Chamber of Certified Public Accountants and receive their perceptions via face to face method. The accountants expressed their percepion that IFRS for SMEs to lead accurate, transpatent and reliable financial reporting. However the adoption of financial reporting for tax purposes instead of financial reporting for accurate financial reporting seems to be the most important obstacle behind the harmonization process of IFRS for SMEs.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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