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Details van artikel 7 van 9 gevonden artikelen
| Titel: |
Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper |
| Auteur: |
Evans, Lisa Gebhardt, Guenther Hoogendoorn, Martin Marton, Jan Pietra, Roberto Di Mora, Araceli Thinggård, Frank Vehmanen, Petri Wagenhofer, Alfred |
| Verschenen in: |
Accounting in Europe |
| Paginering: | Jaargang 2 (2007) nr. 1 pagina's 23-45 |
| Jaar: |
2007 |
| Inhoud: |
In June 2004 the IASB issued the Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities'. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and on further issues and questions arising from this. This paper briefly introduces the background to the publication of the Discussion Paper. This is followed by a review of prior literature on SME financial reporting implications, prepared by the European Accounting Association's Financial Reporting Standards Committee as the basis of its response to the Discussion Paper. The paper concludes with a brief summary of events and issues arising since the end of the consultation period. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 7 van 9 gevonden artikelen
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