TRANSFORMATION OF FINANCIAL STATEMENTS OF SMALL AND MEDIUM BUSINESS ENTITIES BY THE REQUIREMENTS OF IFRS

The article discusses the features of audit in small and medium-sized businesses, as well as the interaction of international financial reporting standards and international standards on auditing. Contradictions between the standards are described and suggestions are made to resolve these issues. KEYWORDS: international financial reporting standards board (IASB), IFRS for small and medium-sized enterprises, acca, audit

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