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| Tekijä: | Shearer, B. Sleigh-Johnson, N. |
| Otsikko: | Time to stop falling back? |
| Lehti: | Accountancy
2006 : NOV, VOL. 138:1359, p. 76-77 |
| Asiasana: | financial reporting accounting standards small and medium-sized enterprises (SMEs) |
| Vapaa asiasana: | SME |
| Kieli: | eng |
| Tiivistelmä: | 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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