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| Tekijä: | Mackintosh, I. |
| Otsikko: | An aid to small business and convergence? |
| Lehti: | Accountancy
2007 : JUL, VOL. 140:1367, p. 80-81 |
| Asiasana: | financial reporting standards small and medium-sized enterprises (SMEs) |
| Vapaa asiasana: | SME |
| Kieli: | eng |
| Tiivistelmä: | 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