Home  Journals  International Accounting  10(130) - 2009 October

International financial reporting standard for Small and Medium-sized Entities

Available online: 12 November 2009

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The International Financial Reporting Standard for Small and Medium-sized Entities (the IFRS for SMEs) is issued by the IASB on 9 July 2009. The Article represents its summary.

Keywords: IFRS for SMEs, reporting, financial statement, small entity, simplification, financial instruments, assets, section

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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