@article{article, title  = {{An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises}},

 year = {{2013}},

 month = {{1}},

 author = {{Meira J and Alves FL and Miranda LC and Meira JMD and Callado ALC}},

 note = {{Accessed on 2026/09/10}}}