03259nam 2200529 a 450 991013916860332120230725021150.01-118-00367-51-119-20012-11-282-90498-197866129049811-118-00365-9(CKB)2560000000069152(EBL)706710(OCoLC)694802107(MiAaPQ)EBC706710(EXLCZ)99256000000006915220110606d2011 uy 0engur|n|---|||||Applying IFRS for SMEs[electronic resource] /Bruce Mackenzie ... [et al.]Hoboken, N.J. John Wiley & Sons, Inc.20111 online resource (500 p.)Includes index.0-470-60337-2 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 PSmall businessFinanceLaw and legislationSmall businessFinanceLaw and legislation.657.3657.9042MacKenzie BruceMackenzie Bruce1974-1240412Lombard Allan1240413Coetsee Danie1240414Njikizana Tapiwa1240415Chamboko Raymond1240416Selbst Edwin1240417MiAaPQMiAaPQMiAaPQBOOK9910139168603321Applying IFRS for SMEs2877742UNINA