A pre-implementation assessment of the IFRS for SMES exposure draft on small and medium enterprises in NCR

• Main Authors: Alba, Maria Teresa Alexandra Z., Buendia, Kina Christel R., Chi, Cherry Marie T., Guintivano, Rosanna T.
• Format: text
• Language: English
• Published: Animo Repository 2007
• Subjects: Accounting; Small business > Accounting > Standards
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14106
• Institution: De La Salle University

The International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SMEs) is expected to be implemented in the Philippines in the year 2009. Companies falling under the SME or Non-publicly Accountable Entity (NPAE) classifications, at that time will be required to apply the IFR...