Exposure draft of a proposed IFRS for small and medium-sized entities [electronic resource]
Language: English Publication details: London IASB 2007Subject(s): Online resources: Summary: Provides a set of accounting principles that are appropriate for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs). Discusses how removing choices for accounting treatment, eliminating topics that are not generally relevant to SMEs and simplifying methods for recognition and measurement, the resulting draft standard reduce the volume of accounting guidance applicable to SMEs when compared with the full set of IFRSs.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 137164-1001 |
Provides a set of accounting principles that are appropriate for smaller, non-listed companies based on full International Financial Reporting Standards (IFRSs). Discusses how removing choices for accounting treatment, eliminating topics that are not generally relevant to SMEs and simplifying methods for recognition and measurement, the resulting draft standard reduce the volume of accounting guidance applicable to SMEs when compared with the full set of IFRSs.