TY - THES ID - 128703575 TI - IFRS for SMEs and the forthcoming European Accounting Directive AU - Verhiest, Liesa AU - GHB. AU - Hogeschool Gent. PY - 2012 PB - Gent : s.n., DB - UniCat KW - Comparison. KW - Forthcoming European Directive. KW - Fourth Directive. KW - IFRS. KW - SMEs. UR - https://www.unicat.be/uniCat?func=search&query=sysid:128703575 AB - This paper deals with the IFRS for SMEs. It explains why the IFRS for SMEs was necessary and how that IFRS is made. This paper also discusses the forthcoming European Accounting Directive. There is a short history about the European Accounting Directives. The second part compares the current European Fourth Directive, the forthcoming European Directive, the IFRS for SMEs and the full IFRS. ER -