Financial Statements and IFRS

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Table of contents

Chapter 1 – Introduction
1.1 Introduction
1.2 Problem Background
1.3 Research Questions
1.4 Purpose of the Study
1.5 Limitations
1.6 Glossary
1.7 Disposition
Chapter 2 – Research Methodology
2.1 Choice of Subject
2.2 Preconceptions
2.3 Perspective
2.4 Research Philosophy
2.5 Research Approach
2.6 Research Design
2.7 Research Strategy
2.8 Data Collection
2.9 Sample Selection
2.10 Quality Criteria
2.10.1 Trustworthiness
2.10.2 Authenticity
2.11 Ethical Considerations
Chapter 3 – Theoretical Framework
3.1 International Financial Reporting Standards
3.1.1 Overview
3.1.2 Financial Statements and IFRS
3.1.3 Globalization
3.1.4 Principle-based vs. Rule-based Standards
3.1.5 Costs and Benefits of IFRS
3.2 Small and Medium-sized Enterprises
3.2.1 Overview
3.2.2 What are Small and Medium-sized Entities
3.2.3 Similarities and Differences between Small and Big Business Reporting Needs
3.2.3.1 Differences between Small and Big Business Reporting Needs
3.2.3.2 Similarities between Small and Big Business Reporting Needs
3.2.4 Users of SMEs Financial Statements
3.2.5 Costs and Benefits of International Standards for SMEs
3.3 IFRS for SMEs
3.3.1 Overview
3.3.2 IFRS for SMEs and National/Local Accounting Standards
3.3.3 Financial Statements Users
3.3.4 An inside look into IFRS for SMEs
3.3.5 IFRS and IFRS for SMEs
3.3.6 Factors of Consideration in the Shift towards IFRS for SMEs
3.4 Theoretical Framework
Chapter 4 – Empirical Findings
4.1 Interviewees‟ Profiles
4.2 Opinions of SMEs and their Auditors
4.2.1 IFRS for SMEs vs. Swedish GAAP
4.2.2 Characteristics of IFRS for SMEs
4.2.3 Cost-Benefit Analysis of IFRS for SMEs
4.2.4 Corporate Social Responsibility (CSR)
4.2.5 Rule-based vs. Principle-based Standards
4.2.6 Users of SMEs Financial Statements
4.2.7 Regulations for the use of IFRS for SMEs
4.3 Experts Opinion
4.3.1 IFRS for SMEs vs. Swedish GAAP
4.3.2 Characteristics of IFRS for SMEs
4.3.3 Cost-Benefit Analysis of IFRS for SMEs
4.3.4 Corporate Social Responsibility (CSR)
4.3.5 Rule-based vs. Principle-based Standards
4.3.6 Users of SMEs Financial Statements
4.3.7 Regulations for the use of IFRS for SMEs
Chapter 5 – Analysis and Discussions
5.1 Accounting Standards followed by SMEs in Sweden
5.2 IFRS for SMEs vs. Swedish GAAP
5.3 Costs and Benefits of IFRS for SMEs
5.4 Corporate Social Responsibility (CSR)
5.5 Users of Financial Statements of SMEs
5.6 Regulations Regarding IFRS for SMEs
5.7 Building New Knowledge
Chapter 6 – Conclusion and Recommendations
6.1 Conclusion
6.2 Recommendations
6.3 Further Research
References
Appendix I