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

@article{Evans2005ProblemsAO,
  title={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},
  author={L. Evans and Guenther Gebhardt and M. Hoogendoorn and J. Marton and Roberto Di Pietra and Araceli Mora and Frank Thingg{\aa}rd and Petri Vehmanen and Alfred Wagenhofer},
  journal={Accounting in Europe},
  year={2005},
  volume={2},
  pages={23 - 45}
}
Abstract 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… Expand
The Evolution of Financial Reporting for Private Entities in the European Union
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