IFRS expert David Cairns provides
a round-up of the latest international accounting standards
IASB
IFRS for SMEs
According to the International Accounting Standards Board, more
than 30 countries have decided, or are considering whether, to require
or allow the use of International Financial Reporting Standards for
SMEs. National decisions about the use of IFRS for SMEs have been,
and are being, affected by different considerations, which reflect
the use of different financial reporting models.
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