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| Tekijä: | Evans, L. (et al.) |
| Otsikko: | Problems and opportunities of an international financial reporting standard for small and medium-sized entities. The EEA FRSC's comment on the IASB's discussion paper. |
| Lehti: | Accounting in Europe
2005 : VOL. 2, p. 23-46 |
| Asiasana: | accounting standards financial reporting international accounting small and medium-sized enterprises (smes) |
| Kieli: | eng |
| Tiivistelmä: | This article is the EAA Financial Reporting Standards Committees comment on the IASBs discussion paper entitled Preliminary views on accounting standards for small and medium-sized entities. The authors examine the key question of whether SMEs should have their own set of standards developed by the IASB. |
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