Perspectives of Different Stakeholder Groups About the Alignment of IFRS for SMEs with IFRS Standard
This research presents the findings of a content analysis of comment letters submitted to the International Accounting Standards Board in response to the second Comprehensive Review of the IFRS for SMEs. It is being investigated whether the parties' interest has increased since the first Reques...
| Published in: | Studies in Business and Economics |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2021-12-01
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| Subjects: | |
| Online Access: | https://doi.org/10.2478/sbe-2021-0048 |