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PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD

Abstract

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for SMEs is likely to meet the needs of users of financialreports of SME. Our aim is to contribute to the SME accounting area of knowledge,knowing that very little research has been previously conducted looking specifically ofaccounting at SME level.accounting, international standard, SME

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