The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)

Author:

Aboagye‐Otchere Francis,Agbeibor Juliet

Publisher

Emerald

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting,Management Information Systems

Reference19 articles.

1. Accounting, ambiguity, and the new institutionalism

2. Coetzee, S. (2007), “IFRS for SMEs: is small, small enough?”, Accountancy SA, May, p. 32.

3. Conseil National de la Comptabilité (n.d.), IFRS for SMEs: Survey of the Expectations and Needs of SMEs Including Field Tests, available at: www.minefe.gouv.fr/directions_services/CNCompta/rapports_etudes/projet_ifrs‐pme_iasb_ang.pdf.

4. The preservation and use of public resources: Transforming the immoral into the merely factual

5. The making and remaking of organization context

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