7中小主体国际财务报告准则(The International Financial Reporting Standard for Small and Medium-- sized Entities), http://www.ifrs.org/IFRS +for +SMEs/ IFRS+for+SMEs+and+related+material.htm.
10((Update on the IFRS for SMEs)),Paul Pacter, Board Member, IASB For EFRAG SME Working Group, http://www.ifrs.org/NR/rdonlyres/E4EADC35 -7524 - 4184 -BOE6-2120E7691E97/0/1201EFRAGSME Working Group Handout.pdf.
