IFRS for SMEs Vol 1 & 2
IFRS for SMEs contains a set of high quality, understandable, enforceable and globally accepted financial reporting standards based on clearly articulated principles.
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Product description
IFRS for SMEs contains a set of high quality, understandable, enforceable and globally accepted financial reporting standards based on clearly articulated principles.
Table of contents
1 - Small and medium-sized entities
2 - Concepts and pervasive principles
3 - Financial statement presentation
4 - Statement of financial position
5 - Statement of comprehensive income and income statement
6 - Statement of changes in equity and statement of income and retained earnings
7 - Statement of cash flows
8 - Notes to the financial statements
9 - Consolidated and separate financial statements
10 - Accounting policies, estimates and errors
11 - Basic financial instruments
12 - Other financial instruments issues
13 - Inventories
14 - Investments in associates
15 - Investments in joint ventures
16 - Investment property
17 - Property, plant and equipment
18 - Intangible assets other than goodwill
19 - Business combinations and goodwill
20 - Leases
21 - Provisions and contingencies
22 - Liabilities and equity
23 - Revenue
24 - Government grants
25 - Borrowing costs
26 - Share-based payment
27 - Impairment of assets
28 - Employee benefits
29 - Income tax
30 - Foreign currency translation
31 - Hyperinflation
32 - Events after the end of the reporting period
33 - Related party disclosures
34 - Specialised activities
35 - Transition to the IFRS for SMES
Glossary
Derivation table
Approval by the Board of the IFRS for SMEs issued July 2009
