Corpus ID: 67827738

Reporting Standards Committee Comment Letter SME Standards 1 Comment on the IASB Discussion Paper ‘ Preliminary Views on Accounting Standards for Small and Medium-sized Entities ’ prepared

@inproceedings{Evans2004ReportingSC,
  title={Reporting Standards Committee Comment Letter SME Standards 1 Comment on the IASB Discussion Paper ‘ Preliminary Views on Accounting Standards for Small and Medium-sized Entities ’ prepared},
  author={L. Evans and R. D. Pietra and A. Jaruga and B. Eierle and P. Walton and Robin Jarvis and David Cairns and J. Flower and Petri Vehmanen},
  year={2004}
}
The objective of this Comment is, in line with the EAA FRSC’s mission statement, to collate and bring to the IASB’s (and/or EFRAG’s), attention research by European academics which may be relevant to IASB proposals and to point out research needs for adequate resolution of standard setting issues. Our Comment is structured as follows: Part I provides a summary of the key findings from the literature reviewed, while Part II answers the specific questions posed by the Discussion Paper. Part III… Expand

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