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.

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

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