Surveys & Reports
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SMP Committee
Published: Dec 31, 2007
ISBN 978-1-934779-02-6
English
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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 © 2018 The International Federation of Accountants (IFAC). All rights reserved.
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