A New Scope Proposal for the International Financial Reporting Standards for Small and Medium-Sized Entities

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dc.contributor.authorFelipe Herranz-Martín
dc.contributor.authorRafael Bautista-Mesa
dc.contributor.authorHoracio Molina‐Sánchez
dc.coverage.spatialBolivia
dc.date.accessioned2026-03-22T16:56:59Z
dc.date.available2026-03-22T16:56:59Z
dc.date.issued2013
dc.identifier.urihttp://www.scielo.org.co/pdf/cuco/v14n35/v14n35a04.pdf
dc.identifier.urihttps://andeanlibrary.org/handle/123456789/61272
dc.language.isoen
dc.publisherPontifical Xavierian University
dc.relation.ispartofCuadernos de Contabilidad
dc.sourceUniversidad Autónoma de Madrid
dc.subjectScope (computer science)
dc.subjectAccounting
dc.subjectBusiness
dc.subjectInternational Financial Reporting Standards
dc.subjectSmall and medium-sized enterprises
dc.titleA New Scope Proposal for the International Financial Reporting Standards for Small and Medium-Sized Entities
dc.typearticle

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