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Does the IASB know the needs of SMEs? : a comparative analysis between the IFRS for SMEs and full IFRS due processes
Bautista-Mesa, Rafael
;
Muñoz-Tomás, Juan María
; …
- In:
Revista de contabilidad : RC-SAR
22
(
2019
)
2
,
pp. 203-217
Persistent link: https://www.econbiz.de/10012129984
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Impact of the application of IFRS 9 on listed Spanish credit institutions : implications from the regulatory, supervisory and auditing point of view
Gómez-Ortega, Alba
;
Gelashvili, Vera
;
Delgado Jalón, …
- In:
The journal of risk finance : JRF
23
(
2022
)
4
,
pp. 437-455
Persistent link: https://www.econbiz.de/10013370599
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