Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive
The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU) has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. “Think small first” is the central principle in the new EU-Accounting Directive and the new regulations have to be adopte...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2015-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/63/6/1945/ |