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Deloitte comment letter on IFRS for SMEs comprehensive review

Published on: Nov 22, 2012

We agree that the triennial review of the IFRS for SMEs should be comprehensive in its scope, but believe that some underlying principles for making changes to the Standard would be beneficial in ensuring that a consistent approach is followed and that the IFRS for SMEs remains coherent in its approach and its relationship to full IFRSs.

Download the full comment letter below.

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