A Simpler Standard for Small Entities
In Singapore and many other countries around the world, laws or regulations require most small and medium-sized entities (SMEs) to publish general purpose financial statements and have them audited (typically subject to an audit exemption threshold). The rational is that stakeholders such as banks,...
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| 主要作者: | |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2013
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1176 http://www.cpaaustralia.com.au/documents/getting-accounting-right.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |