(b) Discuss the nature of the following issues in developing IFRSs for SMEs.
(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)
正确答案：(b) There are several issues which need to be addressed when developing IFRSs for SMEs:(i) The purpose of the standards and type of entityThe principal aim of the development of an accounting framework for SMEs is to provide a framework which generatesrel
