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Full IFRS and IFRS for SMEs Adoption by Private Firms
Empirical Evidence on Country Level
Av Maximilian Saucke, Peter Kajüter
Inbunden, 2015
803 kr
Tillfälligt slut
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to …