Accounting Regulation of Financial Reporting By Small and Medium-Sized Entities with No Public Accountability

Published Online: Dec 30, 2016

Page range: 425 - 447

Received: Dec 21, 2016

Accepted: Oct 03, 2016

DOI: https://doi.org/10.1515/ethemes-2016-0021

Keywords

financial reporting, IFRS for SMEs, quality of financial reporting, accounting regulations, small and medium size entities

© 2017

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