Accounting standards for small and medium-sized entities. Evidence from Spain
By approving Regulation 1606/2002, the European Commission entrusts the local European Union regulators with the difficult decision as to whether making the International Accounting Standards (IAS/IFRS) extensive for their Small and Medium-sized Entities or not. International Financial Reporting Sta...
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| Publicado no: | Contaduría y Administración |
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| Principais autores: | , , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidad Nacional Autónoma de México
2011
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=39519916003 |
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