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- Developing and Reporting Supplementary Financial Measures
- IFAC Response to IFRS for SMEs
- Micro-Entity Financial Reporting: Perspectives of Preparers and Users
- SMP Committee Response to IAASB's Consultation Paper: Strategy and Work Program, 2015-2016/19
- SMP Committee Response to IESBA Consultation Paper: Proposed Strategy and Work Plan, 2014-2018
Surveys & Reports
SMP Committee
Published: Jan 01, 2008
ISBN 978-1-934779-02-6
English
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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.
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