The effects of international financial reporting standards disclosure for small and medium enterprises (IFRS for SMES) on profitability under the retail sector

• Main Author: Ferrer, Rodiel C.
• Format: text
• Published: Animo Repository 2016
• Subjects: Financial statements—Standards > Philippines; Small business—Philippines > Accounting; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/1318
• Institution: De La Salle University

At the dawn of the 21st century, businesses from all over the globe started crossing geographical boundaries to compete in the international market. Several breakthroughs impacted not only on the firms' ability to generate profits but also their ability to provide accounting information to vari...