阿联酋中小企业对会计准则向中小企业国际财务报告准则过渡的准备情况:实证分析

Vijaya Kumar
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引用次数: 1

摘要

中小企业(SMEs)是阿联酋的经济支柱。阿联酋最近被归类为新兴市场,大约85%至95%的公司是中小企业。作为阿联酋的贷款人和投资者,银行已经变得非常挑剔。因此,阿联酋的中小企业应采用中小型企业国际财务报告准则(IFRS),这是专门为中小型企业编制的国际财务报告准则的简化版本。本文进行了一项实证研究,以探讨阿联酋中小企业采用中小型企业国际财务报告准则的准备情况。问卷中的因变量分析了会计准则过渡的准备阶段。样本量为35家,调查结果表明,阿联酋60%的中小企业可能在未来三年内遵循《中小型企业国际财务报告准则》。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Readiness of SMEs in UAE for an accounting standard transition to IFRS for SMEs: an empirical analysis
Small and medium-sized enterprise (SMEs) are the backbone of the United Arab Emirates (UAE). The UAE is recently classified under emerging market with approximately 85% to 95% of the companies being SMEs. The banks have become very selective as lenders and investors in the UAE. Therefore, SMEs in the UAE should adopt international financial reporting standard (IFRS) for SMEs, which is a simplified version of IFRS prepared especially for SMEs. An empirical study is undertaken to explore the readiness of the SMEs in UAE to adopt IFRS for SMEs. The dependent variables in the questionnaire analyse the stage of readiness for the accounting standard transition. The sample size is 35 and the findings suggest that 60% of the SMEs in UAE are likely to follow IFRS for SMEs in the next three years.
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