China

Details

  • Service: Audit, IFRS Reporting
  • Type: Business and industry issue
  • Date: 1/21/2010

The IFRS for SMEs: Considering the alternatives 

This publication provides a general overview of the requirements of the International Financial Reporting Standard for Small and Medium-sized Entities (The IFRS for SMEs). The publication also includes discussion on the scope and applicability, considerations for entities contemplating the adoption of the standard and a comparison of the IFRS for SMEs requirements to full IFRSs.
The IFRS for SMEs: Considering the alternatives
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