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

Publicado en línea: 30 dic 2016

Páginas: 425 - 447

Recibido: 21 dic 2016

Aceptado: 03 oct 2016

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

Palabras clave

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

© 2017

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.