Skip to main content

Micro-Entity Financial Reporting: Perspectives of Preparers and Users

IFAC
| Surveys & Reports
1-931949-63-8
English

This information paper presents the findings of research into the preparers, users, and user information needs of micro-entity financial reports. The Small and Medium Practices Committee hopes the paper will inform the debate on whether the proposed International Financial Reporting Standard for Small and Medium-Sized Entities will suit micro-entities.

Copyright © 2025 The International Federation of Accountants (IFAC). All rights reserved.

We know you love IFAC content, so we’re protecting it for our community!

As of Friday, March 21, access to content (articles, events, reports) published after January 1, 2024, will be restricted to logged-in ifac.org users. An IFAC account is free to create.