"IFRS is hot again, and public companies aren’t the only ones getting in on the act. Equally hot of late is IFRS for Small and Medium-Size Entities,a 230-page standard from the International Accounting Standards Board designed to meet the reporting needs of smaller businesses. Released in July 2009, IFRS for SMEs is generating a lot of buzz lately and resurrecting the debate over whether there should be a separate set of reporting standards for private companies..."
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Source: MACPA CPA Success Blog | AICPA - IFRS
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