Evans, Lisa; Gebhardt, Guenther; Hoogendoorn, Martin; … - In: Accounting in Europe 2 (2005) 1, pp. 23-45
<title>Abstract</title> In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and...
