The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Joachim Gassen

Year of publication:	August 2017
Authors:	Gassen, Joachim
Published in:	Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 5, p. 540-563
Subject:	IFRS for SMEs \| financial reporting \| private firms \| standard setting \| financial transparency \| IFRS \| KMU \| SME \| Rechnungswesen \| Accounting \| Bilanzpolitik \| Accounting policy \| Unternehmensfinanzierung \| Corporate finance \| Privatwirtschaft \| Private sector

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