AK position paper on the Consultation on the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities

The Commission intends to adopt the new standards “IFRS for SMB (IFRSSMB)” into European Law and now works within the scope of this consultation on the question, which role this new regulation will play in future within the framework of European Accounting. The Commission also prepares a study on accounting regulations for SMBs. The results of the study and the opinions from the consultation proceedings will flow into the revision of the Directives.

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Policy Papers | Economic

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