A critical analysis of the contents of the IFRS for SMEs - a South African perspective

Daniel Petrus Schutte () and Pieter Buys
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Daniel Petrus Schutte: School of Accounting Sciences, North-West University
Pieter Buys: School of Accounting Sciences, North-West University

South African Journal of Economic and Management Sciences, 2011, vol. 14, issue 2, 188-209

Keywords: accounting; generally accepted accounting practice; international financial reporting standards; small and medium entities. (search for similar items in EconPapers)
JEL-codes: L25 M40 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pre:journl:v:14:y:2011:i:2:p:188-209

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