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Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1

Pietra, Roberto Di; Evans, Lisa; Chevy, Jérôme; Cisi, … - In: Accounting in Europe 5 (2008) 1, pp. 27-47

<title>Abstract</title> In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce3 the comment letter prepared by the European Accounting Association's Financial Reporting Standards...

Persistent link: https://www.econbiz.de/10010974092

The role and current status of IFRS in the completion of national accounting rules : evidence from the UK

Collis, Jill; Jarvis, Robin; Skerratt, Len - In: Accounting in Europe 14 (2017) 1/2, pp. 235-247

Persistent link: https://www.econbiz.de/10011997964

Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies

Brasch, Annika; Eierle, Brigitte; Jarvis, Robin - In: Accounting in Europe 19 (2022) 3, pp. 363-396

Persistent link: https://www.econbiz.de/10013482780