LEADER 03177nam 2200505 a 450 001 9910139168603321 005 20200520144314.0 010 $a1-118-00367-5 010 $a1-119-20012-1 010 $a1-282-90498-1 010 $a9786612904981 010 $a1-118-00365-9 035 $a(CKB)2560000000069152 035 $a(EBL)706710 035 $a(OCoLC)694802107 035 $a(MiAaPQ)EBC706710 035 $a(EXLCZ)992560000000069152 100 $a20110606d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aApplying IFRS for SMEs /$fBruce Mackenzie ... [et al.] 210 $aHoboken, N.J. $cJohn Wiley & Sons, Inc.$d2011 215 $a1 online resource (500 p.) 300 $aIncludes index. 311 $a0-470-60337-2 327 $aWILEYApplyingIFRSforSMEs; 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 Equipment 327 $aChapter 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 Activities 327 $aChapter 30 Transition to the IFRS for SMEsIndex 330 $aAn 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 P 517 3 $aApplying international financial reporting standards for small and medium-sized entities 606 $aSmall business$xFinance$xLaw and legislation 615 0$aSmall business$xFinance$xLaw and legislation. 676 $a657.3 676 $a657.9042 700 $aMacKenzie$b Bruce$01645169 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139168603321 996 $aApplying IFRS for SMEs$94199966 997 $aUNINA