IASB launches field tests of SME exposure draft.
| Position | IASB News |
The International Accounting Standards Board launched a program for field testing the proposals in the exposure draft of an International Financial Reporting Standard for Small and Medium-sized Entities.
Through the testing, the IASB seeks to assess the scope, impact and burden of the proposed IFRS for SMEs worldwide, and will help to identify aspects of the exposure draft that may need reconsideration. In undertaking...
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