IASB publishes draft IFRS for SMEs [electronic resource]
Language: English Publication details: London IASB 2007Subject(s): Online resources: Summary: Provides a set of accounting principles designed for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs) developed primarily for listed companies. Discusses simplifications to the requirements of IFRSs, and provisions that allow investors to compare SMEs' financial performance across international boundaries on a like for like basis.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 137163-1001 |
Provides a set of accounting principles designed for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs) developed primarily for listed companies. Discusses simplifications to the requirements of IFRSs, and provisions that allow investors to compare SMEs' financial performance across international boundaries on a like for like basis.