A history of the development of New Zealand accounting standards for small and medium enterprises and the future prospects of IFRS for SMEs
With attempts to standardise accounting standards applicable to reporting entities, the International Accounting Standard Board issued the International Financial Reporting Standards (IFRS) for small and medium sized enterprises (SMEs). IFRS for SMEs aims at reducing the compliance costs for smaller...
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| Format: | Others |
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Auckland University of Technology,
2010-10-01T01:16:51Z.
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| Online Access: | Get fulltext |