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Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive

The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU) has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. “Think small first” is the central principle in the new EU-Accounting Directive and the new regulations have to be adopte...

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Autor principal: Gerrit Kaufhold
Format: Artigo
Idioma:Inglês
Publicat: Mendel University Press 2015-01-01
Col·lecció:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
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Accés en línia:https://acta.mendelu.cz/63/6/1945/
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