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Abstract
This paper presents the important considerations of SMEs in Metro Manila in using an accounting method, whether accrual accounting as prescribed by GAAP or cash accounting. This paper reports the results from the observations, which identify the method that is more applicable to these entities. The study provide insights on the applicability of the Exposure Draft of IFRS for SMEs, final standards of which are expected to be issued by the IASB in the second half of 2008. Considering the limited number of observations in this study, regression analysis may not be implemented to test the hypotheses. However, this paper presents a logistic model that will empirically test the hypotheses when provided with sufficient number of observations. This paper then suggests collection of more data and the use of the regression model presented for future researches.
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Abstract
This paper presents the important considerations of SMEs in Metro Manila in using an accounting method, whether accrual accounting as prescribed by GAAP or cash accounting. This paper reports the results from the observations, which identify the method that is more applicable to these entities. The study provide insights on the applicability of the Exposure Draft of IFRS for SMEs, final standards of which are expected to be issued by the IASB in the second half of 2008. Considering the limited number of observations in this study, regression analysis may not be implemented to test the hypotheses. However, this paper presents a logistic model that will empirically test the hypotheses when provided with sufficient number of observations. This paper then suggests collection of more data and the use of the regression model presented for future researches.