(Answered) Ifrs for smes has been referred to as ifrs lite one of the

Management Studies

IFRS for SMEs has been referred to as IFRS lite. One of the differences between full IFRS and IFRS for SMEs is that full IFRS allows for judgment in making choices about proper accounting, whereas IFRS for SMEs is much more rigid. From a stakeholder perspective, do you think there should be a separate set of international accounting standards for small and medium-sized entities? Why or why not?

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