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.
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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
