A Guide to IFRS for SMEs
The 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 o
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The 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 of accounting.
The textbook combines theoretical aspects and the practical application of financial reporting.
It includes numerous illustrative examples and breaks down complicated International Financial Reporting Standards (IFRS) for SMEs to facilitate an easy-to-use-and-apply guide for the small and medium-sized entities.
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