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Micro-Entity Financial Reporting: Some Empirical Evidence on the Perspectives of Preparers and Users

IFAC
| Surveys & Reports
978-1-934779-02-6
English

This paper presents the findings of focus group interviews on whether the proposed International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), developed by the International Accounting Standards Board, is suitable for micro-entity financial reporting.

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