sampled have either chosen to repor

sampled have either chosen to report using DIFFREP, or are required to for some other reason. As such, the assumption is that the sampled companies would choose to continue to report under DIFFREP if IFRS-SME were adopted in NZ. Alternatively, if such companies found that IFRS-SME was too great a reporting burden they may opt for the exemption if they met the exemption criteria. This result cannot be known without adoption of IFRS-SME. However, the reaction of these firms to adoption of IFRS-SME is an avenue for future research.

ผลลัพธ์ (แอฟริกา) 1:

gemonsterde het óf gekies om verslag te doen met behulp van DIFFREP, of verwag om vir 'n ander rede. As sodanig, die veronderstelling is dat die monsters maatskappye sou kies om voort te gaan om verslag te doen onder DIFFREP as IFRS-SME in NZ is aangeneem. Alternatiewelik, gevind indien sodanige maatskappye wat IFRS-SME was te groot verslagdoening las hulle kan kies vir die vrystelling indien hulle voldoen aan die vrystelling kriteria. Hierdie resultaat kan nie bekend sal word sonder aanvaarding van IFRS-SME. Maar die reaksie van hierdie maatskappye te aanvaarding van IFRS-SME is 'n baan vir toekomstige navorsing.