May 4, 2015 (Vietnamica) — In their efforts to assist accountability for small and medium-sized enterprises globally, the International Accounting Standards Board issued the Exposure Draft: International Financial Reporting Standards for Small and Medium sized Enterprises (IFRS for SMEs) in 2007. Three countries from the Association of South East Asian Nations (ASEAN) – i.e., Malaysia (take effect on 1 January 2016), Myanmar, and Singapore – are amongst the 66 jurisdictions to state they would adopt the IFRS for SMEs. Samujh & Devi (2015) critically examine the forces driving adoption, participation of stakeholders in the processes of development of the (more…)
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