search query: @indexterm Small and Medium-sized enterprises (SMES) / total: 396
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| Author: | Pacter, P. |
| Title: | The way forward |
| Journal: | Accountancy
2007 : APR, VOL. 139:1364, p. 76-77 |
| Index terms: | financial reporting standards small and medium-sized enterprises (SMEs) |
| Language: | eng |
| Abstract: | The draft IFRS for SMEs was developed by extracting the fundamental concepts from the IASB's framework and principles from IFRSs. |
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