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Title: Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'
Author(s): Di Pietra, Roberto
Evans, Lisa
Chevy, Jerome
Cisi, Maurizio
Eierle, Brigitte
Jarvis, Robin
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Issue Date: 2008
Date Deposited: 27-Mar-2013
Citation: Di Pietra R, Evans L, Chevy J, Cisi M, Eierle B & Jarvis R (2008) Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'. Accounting in Europe, 5 (1), pp. 27-47.
Abstract: In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce the comment letter prepared by the European Accounting Association's Financial Reporting Standards Committee (EAA FRSC). This is a follow up of the EAA FRSC's comment letter prepared in response to the IASB's Discussion Paper on 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities', published in 2005. Our comment is structured as follows: we initially sketch the background to the development of the Exposure Draft. We then revisit the key issues arising from our previous comment letter. This is followed by a survey of relevant literature published since the Discussion Paper. We then briefly address the questions raised by the IASB in the context of the Exposure Draft, before summarising the key issues arising from the literature which we consider relevant to the IASB's project.
DOI Link: 10.1080/17449480802049392
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Notes: On Behalf Of The European Accounting Association's Financial Reporting Standards Committee
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