Does the IASB know the needs of SMEs? A comparative analysis between the IFRS for SMEs and full IFRS due processes

Does the IASB know the needs of SMEs? A comparative analysis between the IFRS for SMEs and full IFRS due processes

Our research contributes to the limited literature on lobbying in accounting standards for SMEs by analysing all comment letters in the due process for the IFRS for SMEs (from 2004 to 2012) and comparing them to all of the 97 IASB’s projects related to full IFRS during the same period of time. Resul...

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Bibliographic Details
Main Authors: Rafael Bautista-Mesa, Juan María Muñoz-Tomás, María Paz Horno-Bueno
Format: Article
Language:English
Published: Universidad de Murcia 2019-07-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
IFRS for SMEs
lobbying
IASB
due process
developing countries
Online Access:https://revistas.um.es/rcsar/article/view/382261

Internet

https://revistas.um.es/rcsar/article/view/382261

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