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Author:Mackintosh, I.
Title:An aid to small business and convergence?
Journal:Accountancy
2007 : JUL, VOL. 140:1367, p. 80-81
Index terms:financial reporting
standards
small and medium-sized enterprises (SMEs)
Freeterms:SME
Language:eng
Abstract:The IASB has proposed a simplified set of standards for smaller companies, reducing the volume of IFRS. Are they simple enough? There is a brief comparison of main differences btw. the U.K. GAAP/FRSSE and the proposed IFRS for SMEs.
SCIMA record nr: 264525
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