The IFRS for SMEs

Authored by: Paul Pacter

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


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Good financial reporting makes investing and lending more efficient. Historically financial reporting standards were developed by each country individually. Sometimes they were set by government, in other cases by the accounting profession, and, in still other cases, by an independent board. National standards made sense when companies raised money, and investors looked for investment opportunities, only in their home country.

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