ISAR and accounting by SMEs

Walton, Peter; Jarvis, Richard and Martin, Richard (2009). ISAR and accounting by SMEs. United Nations, Geneva.



This chapter addresses an area where ISAR, over several years, conducted research and put forward innovative proposals that national jurisdictions could put in place a multi-tiered approach to accounting regulation. The purpose was to encourage informal micro-businesses in developing countries to produce accounts as an aid to their economic development. The project evolved over several years and resulted in recommendations and guidelines that were influential in shaping world thinking on the nature of accounting regulation.

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