Accounting practitioners’ views on the proposed “Micro GAAP”: A South African perspective
Even though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon the development of a financial reporting framework fo...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
AOSIS
2011-10-01
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Series: | Journal of Economic and Financial Sciences |
Subjects: | |
Online Access: | https://jefjournal.org.za/index.php/jef/article/view/320 |