Surveys & Reports

• SMP Committee

  Published: Jan 01, 2008

  ISBN 978-1-934779-02-6

  English

   

  Find more publications & resources related to:
  business reporting, SMP/SME

• Micro-Entity Financial Reporting: Some Empirical Evidence on the Perspectives of Preparers and Users

  This paper presents the findings of focus group interviews on whether the proposed International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), developed by the International Accounting Standards Board, is suitable for micro-entity financial reporting.

  Copyright © 2015 The International Federation of Accountants (IFAC). All rights reserved.

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  Micro-Entity Financial Reporting: Some Empirical Evidence on the Perspectives of Preparers and Users (PDF | 455K)

   

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