search query: @author Shearer, B. / total: 4
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| Author: | Shearer, B. Sleigh-Johnson, N. |
| Title: | Time to stop falling back? |
| Journal: | Accountancy
2006 : NOV, VOL. 138:1359, p. 76-77 |
| Index terms: | financial reporting accounting standards small and medium-sized enterprises (SMEs) |
| Freeterms: | SME |
| Language: | eng |
| Abstract: | In the U.K., there is an urgent need to adopt a more radical approach to simplify the financial standards for smaller companies. The GAAP seems to become ever more complex with the convergence of IFRS. |
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