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Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities

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cris.sourceIdoai:irek.ase.md:123456789/2615
dc.creatorLapițkaia, Liudmila
dc.date2023-03-20T11:28:47Z
dc.date2023-03-20T11:28:47Z
dc.date2022-09
dc.date.accessioned2023-11-13T20:53:16Z
dc.date.available2023-11-13T20:53:16Z
dc.descriptionLAPIȚKAIA, Liudmila. Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 280-287. ISBN 978-9975-3590-6-1 (PDF).
dc.descriptionSince the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 and the International Accounting Standards Board opened consultations on the proposed modifications to IFRS for small and medium-sized enterprises. Proposals for the modification of this standard relate to 21 sections out of 35, which comprise IFRS for small and medium-sized enterprises. After analyzing the changes submitted by the International Accounting Standards Board to change this standard, the author suggests a number of modifications to improve this standard. These proposals relate primarily to the reflection of cryptocurrencies in accounting, since there is no official approach to solving this issue to date, the author, having analyzed world practice and theory on this issue, offers a number of solutions. CZU: 657.15:006.44; JEL: M 41; DOI: https://doi.org/10.53486/cike2022.34
dc.formatapplication/pdf
dc.identifier978-9975-3590-6-1 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2615
dc.identifier.urihttps://cris.ase.md/handle/123456789/4707
dc.languageen
dc.publisherASEM
dc.subjectInternational Financial Reporting Standards
dc.subjectIFRS
dc.subjectsmall and medium-sized entity
dc.subjectInternational Accounting Standards Board (IASB)
dc.subjectcryptocurrencies
dc.titleAnalysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities
dc.typeArticle
dspace.entity.typePublication
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