| 000 | 01150cam a22002415a 4500 | ||
|---|---|---|---|
| 001 | L137903 | ||
| 008 | 070504s2007 xxk f 000 0 eng d | ||
| 020 | _a9781841409429 | ||
| 035 | _a(Sirsi) u137903 | ||
| 041 | 0 | _aeng | |
| 050 | 0 | 4 | _a657.3 $2 18 |
| 110 | 2 |
_aAccounting Standards Board _93454 |
|
| 245 | 0 | 0 | _aIASB exposure draft of a proposed ifrs for small and medium-sized entities |
| 260 |
_aLondon _bASB _c2007 |
||
| 300 |
_a408p. _c21cm. |
||
| 350 | _a18 | ||
| 505 | 2 | _aPreface -- Invitation to comment -- Exposure draft -- Basis for conclusions -- Alternative view -- Implementation guidance | |
| 520 | _aAims 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. | ||
| 590 | _aKA | ||
| 651 | 4 | _aInternational | |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING-FINANCIAL REPORTING | ||
| 942 | _n0 | ||
| 999 |
_c106926 _d106926 |
||