Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).
International Accounting Standards Board,issuing body.
"October 2013"--Covers.
"Comments to be received by 3 March 2014."
[Part 1]. Exposure draft -- [part 2]. Basis for conclusions on exposure draft.
Financial statements, Consolidated
Small business
Subsidiary corporations