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Thursday 24 April 2014

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IFRS for SMEs

Project history


 

Discussion Paper [Jun 2004]


 

In June 2004 International Accounting Standards Board (IASB) published for public comment a discussion paper on Preliminary Views on Accounting Standards for Small and Medium-sized Entities.

The discussion paper was open to comment until 24 September 2004. The comment period is now closed.

Due Process

 
Due process documents
Discussion Paper: Preliminary Views on Accounting Standards for Small and Medium-sized Entities [PDF]