Warren, Rebecca; Carter, David Bernard; Napier, … - In: Accounting, Auditing & Accountability Journal 33 (2019) 1, pp. 124-151
Purpose: The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs)....