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Ing. Tatsiana Horbuz

Master's thesis

Transformation of Belarusian Accounting Principles to IFRS: small and medium enterprises case

Transformation of Belarusian Accounting Principles to IFRS: small and medium enterprises case
Abstract:
In the time of globalisation and growing international relations the transparent and comparable financial information plays a highly important role. The purpose of this diploma thesis is to provide an overview of implementation process of IFRS standards for small and medium-sized enterprises (SMEs) in the Republic of Belarus. The thesis should also examine whether the implementation of IFRS for SMEs …more
 

Keywords

IFRS International Reporting Standards for Small and Medium-sized entities Harmonization Small and Medium-sized entities Belarusian accounting principles Financial Statements First-time Adoption of IFRS for SMEs
 
Language used: English
Date on which the thesis was submitted / produced: 30. 4. 2014
Identifier: https://is.vsfs.cz/th/cws8b/

Thesis defence

  • Date of defence: 23. 6. 2014
  • Supervisor: MBA David Muir
  • Reader: Ing. Bc. Jan Hájek, MBA

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