000			01194cam a2200193 4500
001			L137164
008			070320s2007 xxk f 000 0 eng d
035			_a(Sirsi) u137164
041	0		_aeng
110	2		_aInternational Accounting Standards Board _94097
245	0	0	_aExposure draft of a proposed IFRS for small and medium-sized entities _h[electronic resource]
260			_aLondon _bIASB _c2007
520			_aProvides 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.
590			_aKA
651		4	_aInternational
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING
856	4	8	_uhttps://www.iasb.org/NR/rdonlyres/DFF3CB5E-7C89-4D0B-AB85-BC099E84470F/0/SMEProposed26095.pdf _zView the item free of charge at www.iasb.org
942			_n0
999			_c106670 _d106670