n Professional Accountant - Accounting for SMEs - sunshine or still dawn?

Volume 2008 Number 1
  • ISSN : 1680-7537


Specific accounting standards for small and medium-sized entities (smes) have long been needed and may we say, begged for. The burden for small and medium-sized entities to comply with the principles of statements of Generally Accepted Accounting Practice (GAAP), which basically constitute the International Financial Reporting standards (IFRSs), has raised concerns from accounting practitioners across the globe over the past decade. And finally it is here - specific accounting standards for the smaller non-listed entity.

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