Micro-Entity Financial Reporting: Perspectives of Preparers and Users

This information paper presents the findings of research into the preparers, users, and user information needs of micro-entity financial reports. The Small and Medium Practices Committee hopes the paper will inform the debate on whether the proposed International Financial Reporting Standard for Small and Medium-Sized Entities will suit micro-entities.

Micro-Entity Financial Reporting: Perspectives of Preparers and Users (PDF | 257K)

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