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IASB exposure draft of a proposed ifrs for small and medium-sized entities

By: Language: English Publication details: London ASB 2007Description: 408p. 21cmISBN:
  • 9781841409429
Subject(s): LOC classification:
  • 657.3 $2 18
Partial contents:
Preface -- Invitation to comment -- Exposure draft -- Basis for conclusions -- Alternative view -- Implementation guidance
Summary: 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.
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books BOXED SET (Browse shelf(Opens below)) 1 Available 30073881

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.

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