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

Publié en ligne: 30 déc. 2016

Pages: 425 - 447

Reçu: 21 déc. 2016

Accepté: 03 oct. 2016

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

Mots clés

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.