International Financial Reporting Standard for Small and Medium-sized Entities (eBook, PDF)
David Wagener
eBook, PDF

International Financial Reporting Standard for Small and Medium-sized Entities (eBook, PDF)

An Evaluation of chosen Proposals

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Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Externes Rechnungswesen/ Corporate Reporting, language: English, abstract: The Exposure Draft of an IFRS for SMEs published in February 2007 is supposed to enhance the comparability between worldwide SMEs, and therefore meet the user needs, by concentrating on regulations that play a role for SMEs. Furthermore it is expected to reduce the financial reporting burden of the preparer...