期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：1331-1338
DOI：10.6007/IJARBSS/v8-i11/5174
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This paper examines the roles of International Accounting Standard Board (IASB) in introducing a special accounting standard for small and medium-sized enterprise (SMEs) for all around the world. We analyze from previous and latest study about the usefulness of having Exposure Draft (ED) of the IFRS for Small and Medium-sized Entities (SMEs) before implementing a special accounting standard for SMEs. We find that, IASB having difficulties in measuring finance information of SMEs each country since each country need to develop its own accounting standard for SMEs due to economic. However, the limitation in develop accounting standard for SMEs can be solved by having the Exposure Draft. This paper discuss the suggestion to improve the Exposure Draft and the advantages and disadvantage of implementing global accounting standards for SMEs.
