Di Pietra, RobertoRobertoDi PietraEvans, LisaLisaEvansChevy, JeacuterocircmeJeacuterocircmeChevyCisi, MaurizioMaurizioCisiEierle, BrigitteBrigitteEierle0000-0003-0779-2218Jarvis, RobinRobinJarvis2019-09-192014-09-2420081744-9480https://fis.uni-bamberg.de/handle/uniba/18672engComment on the IASB“s Exposure Draft 'IFRS for Small and Medium- sized Entities'article