with the costs that users would incur to develop surrogate information and the benefits of better economic decision-making as a result of improved financial reporting
Key words; Standards, Financial Reporting, Financial Information, Comparability, SMEs, IFRSs, IFRS for SMEs.
with the costs that users would incur to develop surrogate information and the benefits of better economic decision-making as a result of improved financial reportingKey words; Standards, Financial Reporting, Financial Information, Comparability, SMEs, IFRSs, IFRS for SMEs.
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