The Impact of performance of the level of compliance with the Philippine financial reporting standards for small and medium-sized entities under the semi-conductor industry within Luzon

• Main Authors: Landicho, Von Aaron C., Magaspi, Honey Marriel H., Pedroso, Paula Patricia P.
• Format: text
• Language: English
• Published: Animo Repository 2013
• Subjects: Accounting > Standards; Financial statements > Standards; Small and medium enterprises; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/10834
• Institution: De La Salle University

This study identifies and assesses the issues resulting from Small and Medium-sized Entities (SMEs) complying with the new set of standards laid out specifically for SMEs, the Philippine Financial Reporting Standards for SMEs (PFRS for SMEs) and the effects it has on their financial performance. The...