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Accounting Framework of the IFRS for Small Business [SMEs]

“Small and Medium-sized Entities [SMEs]” has different meanings in different territories. The definition in the context of the IFRS for SMEs is entities that do ...

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IFRS for Small Business: Financial Statements Disclosures

The objective of financial statements is to provide information for economic decisions. A complete set of financial statements comprises a balance sheet, income statement, statement ...

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