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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.

Publication Language: English
Print
R480.70
R336.49
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ISBN/ISSN: 9780409057096

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