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| Author: | Eierle, B. Haller, A. |
| Title: | Does size influence the suitability of the IFRS for small and medium-sized entities? - Empirical evidence from Germany |
| Journal: | Accounting in Europe
2009 : VOL. 6:1-2, p. 195-230 |
| Index terms: | international financial accounting reporting accounting standards small and medium-sized enterprises (SMEs) Germany |
| Language: | eng |
| Abstract: | This study is set within the context of the IASB's initiative to develop an IFRS for small and medium-sized entities (SMEs), based on a questionnaire survey of SMEs entities in Germany exploring the suitability of the IASB's proposed SMEs standard for entities of different size classes. This paper explores to what extend an entity's economic size has an impact on its international (here as: int.) exposure, the relevance of specific accounting (as: acc-g.) issues and preparers' perceptions on costs and benefits associated with the application of selected acc-g. methods. The findings are ambiguous. Size effects are revealed as to the structure of entities, their int. exposure and to a large extent to the relevance of particular acc-g. issues. Cost and benefit assessments of acc-g. methods also differ within and btw. the size clusters examined etc. |
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