The way forward
Article Abstract:
The International Accounting Standards Board (IASB) has published an exposure draft (ED) of an International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs). The proposals in the ED are discussed, which are a combination of the IASB's conceptual framework and IFRSs' principles.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
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Safe harbour in sight?
Article Abstract:
This article discusses consequences of regulations about corporation reports established by the International Accounting Standards Committee. Defects of the current system and advantages of 21st century changes are examined.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1999
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