2Accounting Standards Board. 2007. Financial Reporting Standard For Smaller Entites (Effective January 2007). http: // www. frc. org. uk/asb
3Baker, W. M. , and G. M. Cunningham. 1993. Effects of small business accounting bases and accounting service levels on loan officer decisions. Journal of Business Finance & Accounting 20
4IASB. 2007. IFRS for Small and Medium -sized Entities (Exposure Draft of a Proposed) http: //www. iasb. org/
5IASB. 2007. IFRS for Small and Medium - sized Entities (Basis for Conclusions on Exposure Draft). http: //www. iasb. org/
7ISAR. 2004. Accounting and Financial Reporting Guidelines for Small and Medium - sized Enterprises (SMEGA). Level 2 Guidence. http: //www. unctad. org/
8James Tackett. 2007. Fran Wolf and Jessie Kinsley. Private - Company GAAP: A Closer Look, The Journal of Corporate Accounting & Finance
9Michael Maingot and Daniel Zeghal. 2006. Financial Reporting of Small Business Entities in Canada. Journal of Small Business Management
