Basis for conclusions on exposure draft
著者
書誌事項
Basis for conclusions on exposure draft
（Proposed amendments to the International financial reporting standard for small and medium-sized entities (IFRS for SMEs) : comments to be received by 3 March 2014）
International Accounting Standards Board, c2013
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Basis for conclusions, exposure draft
Exposure draft October 2013
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注記
"ED/2013/9"
"October 2013" -- Cover
"IFRS" -- Cover
"This Basis for Conclusions accompanies, but is not part of, the proposed amendments" -- p. 5