| Tekijä: | Pacter, P. |
| Otsikko: | The way forward |
| Lehti: | Accountancy
2007 : APR, VOL. 139:1364, p. 76-77 |
| Asiasana: | financial reporting standards small and medium-sized enterprises (SMEs) |
| Kieli: | eng |
| Tiivistelmä: | The draft IFRS for SMEs was developed by extracting the fundamental concepts from the IASB's framework and principles from IFRSs. |
SCIMA