IFRS for SMEs: Is this the solution to the problem for the application of the international regulation?
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to...
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| Format: | Article |
| Language: | Spanish |
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Pontificia Universidad Católica del Perú
2013-02-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
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| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/8449 |