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Browsing Theses and Dissertations (Financial Accounting) by Subject "Differential reporting"

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The international financial reporting standard for small and medium-sized entities : the need and form of a third-tier financial reporting standard in Namibia

Klink, Petra (2016-05-27)

The development of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was based on the demand for a more simplified financial reporting standard, compared to International ...

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