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| Tekijä: | Joshi, P. L. Ramadhan, S. |
| Otsikko: | The adoption of international accounting standards by small and closely held companies: evidence from Bahrain |
| Lehti: | International Journal of Accounting
2002 : VOL. 37:4, p. 429-442 |
| Asiasana: | BAHRAIN ACCOUNTING STANDARDS FINANCIAL STATEMENTS COST BENEFIT ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | This study examines the accounting practices and the degree of adoption of international accounting standards (IASs) by small and closely held companies in Bahrain. It finds that 86% (31) of the 36 companies responding to the questionnaire applied IASs and they considered IASs to be very relevant for them. All firms prepare balance sheets, and the majority prepares income statements and cash flow statements. They also duly audit these statements. The data collected also revealed that the quotient influence on whether or not a firm adopted IAS was exerted by their external auditors. External auditors exerted the greatest influence on getting firms to adopt IASs. Banks and company partners were the primary users of company financial statements, inventories, depreciation and disclosure on financial statements. |
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