IFRS for Small and Medium-Sized Entities (SMEs)

The book "IFRS for Small and Medium-Sized Entities (SMEs)" by Sarah Gribling provides a comprehensive analysis of the International Financial Reporting Standards specifically developed for small and medium-sized enterprises. The International Accounting Standards Board (IASB) has recognized that these companies, which do not have public accountability, have different accounting requirements. This professional book examines the necessity and potential added value of these standards for various user groups. The author highlights the discussions surrounding IFRS for SMEs and questions whether these international standards actually provide added value compared to existing standards. The analysis is aimed at practitioners and professional organizations dealing with the challenges and opportunities of accounting for small and medium-sized enterprises.