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Click on the links below to access the IFRS for SMEs:
IFRS for SMEs in English:
IFRS for SMEs in Spanish / NIIF para las PYMES:
IFRS for SMEs in Italian / IFRS per le PMI:
Il file contiene le tre sezioni seguenti:
- IFRS per le PMI
- Motivazioni per le conclusioni
- Bilancio esemplificativo e Presentazione e lista di controllo delle informazioni integrative
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