Perceptions of Small and Medium Enterprises on IFRS Adaptation Process: a Case Study in Federation of Bosnia and Herzegovina

Ugur Ergun, Elif Öztürk

Abstract


This study investigates the problems with the implementation process of the International Financial Reporting Standards for Small &Medium Enterprises in Federation of Bosnia & Herzegovina. The factor analyses method is used over the two hundred and fifty seven survey responses obtained from companies operating in Sarajevo. Empirical findings indicate that; (a) Small and Medium Enterprises have positive perception on International Financial Reporting Standards, (b) the companies don’t have enough information about International Financial Reporting Standards and, (c) conversion process of financial reporting system is complicated.

Full Text: PDF DOI: 10.5430/jbar.v2n1p43

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

Journal of Business Administration Research

ISSN 1927-9507 (Print)      ISSN 1927-9515  (Online)

Copyright © Sciedu Press

To make sure that you can receive messages from us, please add the 'Sciedu.ca' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.