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http://www.philstar.

com/business-usual/2014/01/20/1280682/smes-seen-majoreconomic-growth-driver
http://www.rappler.com/thought-leaders/74674-smes-philippines-asian-institutemanagement
http://www.ifrs.com/overview/IFRS_SMES/IFRS_SMES_FAQ.html
http://www.ifrs.org/ifrs-for-smes/Pages/ifrs-for-smes.aspx
http://www.iasplus.com/en/standards/other/ifrs-for-smes
http://www.referenceforbusiness.com/small/Eq-Inc/Financial-Statements.html
http://finiz.singidunum.ac.rs/portal/wp-content/uploads/sites/3/2014/12/1-4.pdf
(theoretical)
https://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/IFR
S-for-SMEs-O-201001.pdf (theoretical)

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