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

Felipe Herranz-MartínRafael Bautista-MesaHoracio Molina‐Sánchez2026-03-222026-03-222013http://www.scielo.org.co/pdf/cuco/v14n35/v14n35a04.pdfhttps://andeanlibrary.org/handle/123456789/61272enScope (computer science)AccountingBusinessInternational Financial Reporting StandardsSmall and medium-sized enterprisesA New Scope Proposal for the International Financial Reporting Standards for Small and Medium-Sized Entitiesarticle