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Keywords: SMEs
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Journal Articles
Journal of International Accounting Research 1–21.
Published: 18 July 2024
...Yu-Lin Hsu; Ya-Chih Yang ABSTRACT New U.K. GAAP follows the design of IFRS and IFRS for Small and Medium-Sized Entities (SMEs) and was introduced from 2015 to improve the comparability and quality in financial reporting and to reduce disclosure costs. This new standard heavily affected...