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Hierarchy of IFRS StatementsIFRS statements are equally important for the group of small and medium-sized companies. The IASB project for SMEs and the first preliminary draft indicates that different parts of the IFRS standards are more important than others. The relevance of IFRS statements for small and medium-sized companie移植 发表于 2025-3-29 23:57:41
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Introduction — Detailed Relevant IAS Statements Ist Level — Decision Structureal audit objectives into detailed audit objectives for specific accounts is necessary. Specific accounts and typical workflow procedures are classified into different audit sections, audit objectives related to the audit sections are defined and tests for accounts and procedures are assigned. Audit