Випуск: № 6, 2024
Doi: https://doi.org/10.37634/efp.2024.6.28
У статті розглянуто ефективність впровадження Міжнародних стандартів фінансової звітності (МСФЗ) на малих підприємствах. Мета дослідження - проаналізувати, чи призводить перехід малого бізнесу на МСФЗ до покращення якості фінансової звітності, розширення доступу до капіталу та зростання операційної ефективності. Малий бізнес, котрий перейшов на МСФЗ, складає точнішу та надійнішу фінансову звітність, що приваблює потенційних інвесторів та покращує кредитоспроможність. Висновки вказують на те, що ефективне впровадження МСФЗ на малих підприємствах залежить від відповідної підтримки та ресурсів.
Ключові слова : вплив IFRS на МСП, адаптація регулятивних вимог, фінансова прозорість, порівняльний фінансовий аналіз, стратегічне планування в бухгалтерії
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