IASB publishes discussion paper on accounting standards for SMEs
24 Jun 2004
The IASB has published a discussion paper on the Board's 'Preliminary Views on Accounting Standards for Small and Medium-sized Entities (SMEs)'.
The discussion paper focuses on issues relating to the Board's approach to the project. It does not include proposals for specific financial reporting standards for SMEs. That will come later.
Printed copies of the discussion paper will be sent to subscribers or may be purchased for £10 from the IASB. An electronic version of the discussion paper may be downloaded from www.iasb.org without charge starting 5 July. Comment deadline is 24 September 2004.
Click for IASB Press Release (PDF 26k).
|Issues raised in the IASB's Discussion Paper on Standards for SMEs|