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dc.contributor.authorDi Pietra, Robertoen_UK
dc.contributor.authorEvans, Lisaen_UK
dc.contributor.authorChevy, Jeromeen_UK
dc.contributor.authorCisi, Maurizioen_UK
dc.contributor.authorEierle, Brigitteen_UK
dc.contributor.authorJarvis, Robinen_UK
dc.description.abstractIn 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.en_UK
dc.publisherTaylor & Francis (Routledge) for the European Accounting Associationen_UK
dc.relationDi 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.
dc.rightsThe 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.en_UK
dc.titleComment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'en_UK
dc.typeJournal Articleen_UK
dc.rights.embargoreason[Evans_2008_Comment_on_the_IASB's_Exposure_Draft.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.citation.jtitleAccounting in Europeen_UK
dc.type.statusVoR - Version of Recorden_UK
dc.description.notesOn Behalf Of The European Accounting Association's Financial Reporting Standards Committeeen_UK
dc.contributor.affiliationUniversity of Sienaen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationNational Accounting Council, Franceen_UK
dc.contributor.affiliationUniversity of Turinen_UK
dc.contributor.affiliationUniversity of Regensburgen_UK
dc.contributor.affiliationAssociation of Chartered Certified Accountants (ACCA)en_UK
rioxxterms.typeJournal Article/Reviewen_UK
local.rioxx.authorDi Pietra, Roberto|en_UK
local.rioxx.authorEvans, Lisa|0000-0001-9402-3083en_UK
local.rioxx.authorChevy, Jerome|en_UK
local.rioxx.authorCisi, Maurizio|en_UK
local.rioxx.authorEierle, Brigitte|en_UK
local.rioxx.authorJarvis, Robin|en_UK
local.rioxx.projectInternal Project|University of Stirling|
Appears in Collections:Accounting and Finance Journal Articles

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