Authors: A.-G. Marina, PhD, Teaching Assist., ORCID ID: 0000-0003-4886-3932, Babes-Bolyai University, Cluj-Napoca, Romania, Lucian Blaga University of Sibiu, Sibiu, Romania
Annotation: Given the importance of small and medium enterprises at the national level by their essential role in the economy and the time passed since the issuance of the IFRS for SMEs standard it is still unclear what is the amount of financial information that users of SMEs need and which are the most useful informations for them. The aim of this research is to conduct a qualitative analysis regarding the answers received on the comment letters submitted to the first Comprehensive Review of the IFRS for SMEs 2012 and to show the significant contributions made by respondents on future recommendations for the development and review of the standard. The purpose is to study respondents’ comments received on the Request for Information and the extent to which these comments are valuable to future agenda of the standard. At the same time, the content analysis shows us what is the interest of the respondents regarding the modification of the standard in order to best fit the national context.
Key words: IFRS for SMEs, Content analysis, Comment letters.
Recei ved: 25/06/ 2020
1st Revision: 26/08/2020
Accepted: 20/09/ 2020
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