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PERCEIVED COSTS AND BENEFITS OF IFRS ADOPTION IN ITALIAN MEDIUM SIZE ENTITIES

CARINI, Cristian;TEODORI, Claudio;VENEZIANI, Monica
2011-01-01
2011
2010
Sogg. privati esteri
SH1_6 Banking, corporate finance, accounting
PICCOLA IMPRESA
Esperti anonimi
Inglese
Nazionale
STAMPA
3
9
35
27
Since 2005, Italy is one country where SMEs (under certain conditions) have been given the option to adopt full IFRS if they so wish. A feature of Italy is that it is a country which is very dependent upon its SME sector for a vibrant and healthy economy. In this context, it is interesting to see initially how many Italian companies, in particular medium-sized, opted voluntarily for the full IFRS compared to those that still apply the Italian GAAP, and subsequently focus attention on the reasons for the choice. More specifically, having ascertained the high number of companies that do not apply the IFRS, the aim of the study was to investigate the reasons for the non-adoption decision, via the use of a questionnaire which concentrates on analysis of the costs and benefits perceived.
COSTS AND BENEFITS; IFRS ADOPTION; MEDIUM SIZE ENTITIES; ITALY
5
info:eu-repo/semantics/article
262
Carini, Cristian; Dunne, T.; Helliar, C.; Teodori, Claudio; Veneziani, Monica
1 Contributo su Rivista::1.1 Articolo in rivista
none
1.1 Articolo in rivista
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11379/117312
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