[PDF.66vi] Accounting and Financial Reporting Guidelines for Small and Medium Sized Enterprises: Level 2 Guidance

Accounting and Financial Reporting Guidelines for Small and Medium Sized Enterprises: Level 2 Guidance

[PDF.ti27] Accounting and Financial Reporting Guidelines for Small and Medium Sized Enterprises: Level 2 Guidance

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 | #14195492 in Books |  2004-06-25 | Original language:English |  11.00 x8.25 x.25l, | File type: PDF | 72 pages

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In order to meet the accounting and financial reporting needs of small and medium-sized enterprises (SMEs), the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has proposed the adoption of a three-tier approach applicable to all types of SMEs, particularly those in developing countries and countries with economies in transition. This publication sets out guidance for level 2 enterprises, applicable to larger busine...

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