IASB exposure draft of a proposed ifrs for small and medium-sized entities
IASB exposure draft of a proposed ifrs for small and medium-sized entities
- London ASB 2007
- 408p. 21cm.
Preface -- Invitation to comment -- Exposure draft -- Basis for conclusions -- Alternative view -- Implementation guidance
Aims to facilitate SMEs to provide quality, understandable and enforceable accounting standards with global relevance. It is hoped that the financial reporting burden will be reduced. Describes differences between existing UK GAAP/FRSSE and the proposed IFRS for SMEs. Describes the intended impact on reporting requirements. Consultation period closes 31 July 2007.
9781841409429
International
657.3 $2 18
Preface -- Invitation to comment -- Exposure draft -- Basis for conclusions -- Alternative view -- Implementation guidance
Aims to facilitate SMEs to provide quality, understandable and enforceable accounting standards with global relevance. It is hoped that the financial reporting burden will be reduced. Describes differences between existing UK GAAP/FRSSE and the proposed IFRS for SMEs. Describes the intended impact on reporting requirements. Consultation period closes 31 July 2007.
9781841409429
International
657.3 $2 18