000 01062cam a2200193 4500
001 L137163
008 070320s2007 xxk f 000 0 eng d
035 _a(Sirsi) u137163
041 0 _aeng
110 2 _aInternational Accounting Standards Board
_94097
245 0 0 _aIASB publishes draft IFRS for SMEs
_h[electronic resource]
260 _aLondon
_bIASB
_c2007
520 _aProvides 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.
590 _aKA
651 4 _aInternational
690 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856 4 0 _uhttps://www.iasb.org/News/Press+Releases/IASB+publishes+draft+IFRS+for+SMEs.htm
_zView the item free of charge at www.iasb.org...
942 _n0
999 _c106669
_d106669