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Dissertation sample - The need of IFRS and the Problem of adopting it for UK Small and Medium Enterprises
Finance & Accounting
Pages 24 (6024 words)
THE NEED OF IFRS AND THE PROBLEM OF ADOPTING IT FOR UK SMALL AND MEDIUM ENTERPRISES Abstract The world has becoming a global village, where distances are getting shortened day by day with the advent of the modern equipments and other standards. Harmonisation and standardisation is one of the key aspects of such global changes…
It is tough to bring such a radical change in operational as well as financial aspects for these SME. These radical changes are not without their associated dangers and risks. This research paper tries to elucidate the benefits and the problems of adopting IFRS for SME and provides suggestion of adopting a middle path between benefit and associated risk. Table of Contents Table of Contents 3 CHAPTER I – INTRODUCTION 6 1.1 Background 6 1.2 Research Objective 7 1.3 Research Problem 7 1.5 Research Questions 8 CHAPTER II – LITERATURE REVIEW 9 2.1 Introduction 9 2.2 Theoretical Framework 9 2.2.1 Brief overview of the GAAP for SME 10 2.2.2 Brief overview of IFRS for SME 13 2.2.3 A brief overview of the differences between IFRS and UK GAAP 16 2.2.4 A brief overview of the small and medium scale enterprises in UK 19 CHAPTER III – RESEARCH METHODOLOGY 24 3.1 Sources of Data 24 3.2 Research Design 24 3.3. ...
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