IASB expands its SME working group

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26 Apr 2005

The IASB has expanded its working group on Accounting Standards for Small and Medium-sized Entities (SMEs) to include more preparers and users of SME financial statements as well as others with a particular SME expertise.

SMEs are entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users. Click for:

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