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- Title
Du projet de normes IFRS adaptées aux PME à l'IFRS pour les PME.
- Authors
Lo Russo, Raimondo
- Abstract
In most countries, companies are obliged to prepare financial statements on the basis of a national accounting, few countries allow or require the application of IAS/IFRS. All this may involve a significant disparity from one country to another. For these reasons the IASB developed an IFRS for SMEs. The study puts the focus on stages of the creation to IFRS for SMEs and on some issues yet to resolve.
- Subjects
FINANCIAL statements; NATIONAL income accounting; SMALL business; FINANCIAL performance; DRAFTS (Banking); ACCOUNTING standards; CORPORATION reports
- Publication
Revue des Sciences de Gestion, 2011, Issue 249/250, p33
- ISSN
1160-7742
- Publication type
Article
- DOI
10.3917/rsg.249.0033