This presentation provides an overview of the IFRS for SMEs, focusing on key topics such as qualitative characteristics, inventory, PP&E, intangibles, leasing, and related party disclosures. It also covers the background of the standard, benefits for SMEs, and the transition process to full IFRS. Ad

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Research conducted by James Bessen, Erich Denk, Joowon Kim, and Cesare Righi focuses on the trends in competition and industrial disruption, with a specific emphasis on the hazard of displacing top firms, impacts of investments by dominant firms, and the relationship between displacement hazard, mar

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This paper discusses how globalization affects economic measurement, focusing on the challenges posed by intangibles such as patents, trade secrets, and intellectual property in national accounts. The handling of these assets is crucial for accurate economic analysis and reporting, especially in the

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