Surveys & Reports

• 

  SMP Committee

  Published: Dec 31, 2007

  ISBN 978-1-934779-02-6

  English

   

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

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  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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