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A Guide to IFRS for SMEs

A Guide to International Financial Reporting Standards (IFRS) for Small and Medium Entities (SMEs) has been written to provide an easy-to-read-and-apply practical guide for both practitioners and students.

Publication Language: English

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ISBN/ISSN: 9780409114027
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Product description

A Guide to International Financial Reporting Standards (IFRS) for Small and Medium Entities (SMEs) has been written to provide an easy-to-read-and-apply practical guide for both practitioners and students.

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Table of contents

1 - Section 1 Small and medium-sized entities.

2 - Section 2 Concepts and pervasive principles

3 - Section 3 Financial statement presentation

4 - Illustrative financial statements

5 - Significant estimates and judgement

6 - Section 35 Transition to IFRS for SMEs

1 - Section 5 Statement of comprehensive income

2 - Section 23 Revenue

3 - Section 24 Government grants

4 - Section 25 Borrowing costs

5 - Section 29 Income tax

6 - Section 10 Accounting policies, estimated and errors

1 - Section 4 Statement of financial position

2 - Section 17 Property, plant and equipment

3 - Section 16 Investment property

4 - Section 20 Leases

5 - Section 18 Intangible assets other than goodwill

6 - Section 13 Inventories

7 - Section 27 Impairment of assets

8 - Section 21 Provisions and contingencies

1 - Section 6 Statement of changes in equity

2 - Section 7 Statement of cash flow

3 - Section 8 Notes to the financial statements

4 - Section 32 Events after the end of the reporting period

5 - Section 33 Related party disclosure