IASB publishes draft IFRS for SMEs [electronic resource]
IASB publishes draft IFRS for SMEs [electronic resource]
- London IASB 2007
Provides a set of accounting principles designed for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs) developed primarily for listed companies. Discusses simplifications to the requirements of IFRSs, and provisions that allow investors to compare SMEs' financial performance across international boundaries on a like for like basis.
International
Provides a set of accounting principles designed for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs) developed primarily for listed companies. Discusses simplifications to the requirements of IFRSs, and provisions that allow investors to compare SMEs' financial performance across international boundaries on a like for like basis.
International