Patricia, Milanés Montero; Irene, Albarrán Lozano; … - In: Contaduría y Administración 235 (2011) 3, pp. 29-55
By approving Regulation 1606/2002, the European Commission entrusts the local European Union regulators with the difficult decision as to whether making the International Accounting Standards (IAS/IFRS) extensive for their Small and Medium sized Entities or not. International Financial Reporting...