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 © 2016 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
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- IFAC Convenes Global Accountancy Leaders to Focus on Credit Crisis, Needs of SMEs, and Improvements in Financial Reporting
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- Micro-Entity Financial Reporting: Perspectives of Preparers and Users
- Special Edition eNews: The Role of Professional Accountants in the Sustainability of Small Businesses
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