03421nam 2200601 a 450 991013916860332120200520144314.0978661290498197811180036711118003675978111920012311192001219781282904989128290498197811180036571118003659(CKB)2560000000069152(EBL)706710(OCoLC)694802107(MiAaPQ)EBC706710(FR-PaCSA)88803228(FRCYB88803228)88803228(Perlego)1013786(EXLCZ)99256000000006915220110606d2011 uy 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierApplying IFRS for SMEs /Bruce Mackenzie ... [et al.]Hoboken, N.J. John Wiley & Sons, Inc.20111 online resource (500 p.)Includes index.9780470603376 0470603372 WILEYApplyingIFRSforSMEs; CONTENTS; Foreword; Preface; List of Abbreviations; Chapter 1 Scope of the IFRS for SMEs; Chapter 2 Concepts and Pervasive Principles; Chapter 3 Financial Statement Presentation; Chapter 4 Statement of Cash Flows; Chapter 5 Consolidated and Separate Financial Statements; Chapter 6 Business Combinations and Goodwill; Chapter 7 Accounting Policies, Estimates, and Errors; Chapter 8 Inventories; Chapter 9 Investments in Associates; Chapter 10 Investments in Joint Ventures; Chapter 11 Investment Property; Chapter 12 Property, Plant, and EquipmentChapter 13 Intangible Assets Other than GoodwillChapter 14 Impairment of Assets; Chapter 15 Provisions and Contingencies; Chapter 16 Liabilities and Equity; Chapter 17 Financial Instruments; Chapter 18 Leases; Chapter 19 Share-Based Payment; Chapter 20 Employee Benefits; Chapter 21 Income Tax; Chapter 22 Revenue; Chapter 23 Government Grants; Chapter 24 Borrowing Costs; Chapter 25 Foreign Currency Translation; Chapter 26 Hyperinflation; Chapter 27 Events after the End of the Reporting Period; Chapter 28 Related Party Disclosures; Chapter 29 Specialized ActivitiesChapter 30 Transition to the IFRS for SMEsIndexAn invaluable aid to companies and auditors involved in first-time adoption of the new SMEs standard Applying the IFRS for SMEs provides expert insights and explanations of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs) issued by the International Accounting Standards Board (IASB). This important book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses.Provides essential coverage for application of IFRS-now a necessity in the accounting worldIncludes Foreword by PApplying international financial reporting standards for small and medium-sized entitiesSmall businessFinanceLaw and legislationSmall businessFinanceLaw and legislation.657.3657.9042MacKenzie Bruce1645169MiAaPQMiAaPQMiAaPQBOOK9910139168603321Applying IFRS for SMEs4199966UNINA