Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/11619
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
Authors: Evans, Lisa
Gebhardt, Guenther
Hoogendoorn, Martin
Marton, Jan
Di, Pietra Roberto
Mora, Araceli
Thinggard, Frank
Vehmanen, Petri
Wagenhofer, Alfred
Contact Email: lisa.evans@stir.ac.uk
Issue Date: 2005
Publisher: Taylor & Francis (Routledge) for the European Accounting Association
Citation: Evans L, Gebhardt G, Hoogendoorn M, Marton J, Di Pietra R, Mora A, Thinggard F, Vehmanen P & Wagenhofer A (2005) Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper, Accounting in Europe, 2 (1), pp. 23-45.
Abstract: In June 2004 the IASB issued the Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities'. This invited comments on the central question of whether the IASB should develop separate standards for small and medium-sized enterprises (SMEs), and on further issues and questions arising from this. This paper briefly introduces the background to the publication of the Discussion Paper. This is followed by a review of prior literature on SME financial reporting implications, prepared by the European Accounting Association's Financial Reporting Standards Committee as the basis of its response to the Discussion Paper. The paper concludes with a brief summary of events and issues arising since the end of the consultation period.
Type: Journal Article
URI: http://hdl.handle.net/1893/11619
DOI Link: http://dx.doi.org/10.1080/09638180500378949
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Accounting and Finance
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee
EAA Financial Reporting Standards Committee

Files in This Item:
File Description SizeFormat 
Evans_2005_Problems_and_Opportunities.pdf157.76 kBAdobe PDFUnder Embargo until 31/12/2999     Request a copy

Note: If any of the files in this item are currently embargoed, you can request a copy directly from the author by clicking the padlock icon above. However, this facility is dependant on the depositor still being contactable at their original email address.

This item is protected by original copyright



Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.