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Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises

Dinuja Perera, Parmod Chand, Rajni Mala

Journal of Accounting Literature 1–20.

https://doi.org/10.1108/JAL-01-2025-0044

Published: 10 September 2025

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