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首页> 外文期刊>International Journal of Strategic Business Alliances >Readiness of SMEs in UAE for an accounting standard transition to IFRS for SMEs: an empirical analysis
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Readiness of SMEs in UAE for an accounting standard transition to IFRS for SMEs: an empirical analysis

机译：阿联酋中小型企业为将中小型企业会计准则过渡至国际财务报告准则的准备情况：一项实证分析

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摘要

Small and medium-sized enterprise (SMEs) are the backbone of the United Arab Emirates (UAE). The UAE is recently classified under emerging market with approximately 85% to 95% of the companies being SMEs. The banks have become very selective as lenders and investors in the UAE. Therefore, SMEs in the UAE should adopt international financial reporting standard (IFRS) for SMEs, which is a simplified version of IFRS prepared especially for SMEs. An empirical study is undertaken to explore the readiness of the SMEs in UAE to adopt IFRS for SMEs. The dependent variables in the questionnaire analyse the stage of readiness for the accounting standard transition. The sample size is 35 and the findings suggest that 60% of the SMEs in UAE are likely to follow IFRS for SMEs in the next three years.
机译：中小企业（SME）是阿拉伯联合酋长国（UAE）的骨干。阿联酋最近被归类为新兴市场，大约有85％至95％的公司为中小企业。银行已成为阿联酋的贷方和投资者，非常有选择性。因此，阿联酋的中小企业应采用针对中小企业的国际财务报告准则（IFRS），这是专门为中小企业准备的IFRS的简化版本。进行了一项实证研究，以探讨阿联酋中小型企业是否愿意为中小型企业采用国际财务报告准则。问卷中的因变量分析了会计准则过渡的准备阶段。样本规模为35，调查结果表明，阿联酋60％的中小企业在未来三年中很可能会遵循IFRS。

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