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This proposal aims to develop a training frame for potential own business start-ups that come from socially deprived and disadvantaged groups. Such groups include, for instance, women, youths, ethnic minorities, disabled and people from rural areas, which do not have a good record in relation to creating their own businesses; these form the primary target group. This framework, and the specific mo ...

A series of International Financial Reporting Standards (IFRS) were developed by the International Accounting Standards Board (IASB), and issued progressively in 2003 and 2004. An objective of the European Union is for the harmonisation process to be extended to enterprises of all sizes; this would enable the benefits that IFRS offers for large companies (transparency and comparability) to be exte ...