n Professional Accountant - New statement of GAAP for SMEs - immediately effective - what is in it for you?

Volume 2009 Number 1
  • ISSN : 1680-7537


On 9 July 2009 the International Accounting Standards Board (IASB) issued the final International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs). This is the first set of international accounting requirements developed specifically for SMEs and the publication of these standards signals the end to a project which commenced in July 2003.

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