Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? : fieldwork case-study vignettes for Taiwan
Year of publication: |
2023
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Authors: | Hsu, Yu-Lin ; Reid, Gavin C. |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 19.2023, 2, p. 161-184
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Subject: | IFRS for SMEs | private firms | case-studies | corporate group | GAAP | mixed-method | IFRS | KMU | SME | Bilanzierungsgrundsätze | Accounting standards | Taiwan |
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