IFRS
IFRS FOR SMES

Ifrs For Smes

Author: Taxmann
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Overview of Ifrs For Smes

International financial reporting standards for small and medium-sized entities (smes) 2009 is the first set of international accounting requirements developed specifically for smes. it has been prepared by the international accounting standards board (iasb) on ifrs foundations but is a stand-alone product that is separate from the full set of international financial reporting standards (ifrss) the ifrs for smes has simplifications that reflect the  needs of users of smes' financial statements and cost-benefit considerations .compared with full ifrss, it is less complex in a number of ways: topics not relevant for smes are omitted where full ifrss allow accounting policy choices , the ifrs for smes allows only the easier option.  many of the principles for recognizing and measuring assets, liabilities , income and expenses in full ifrss are simplified. significantly fewer disclosures are required.  and the standard has been written in clear, easily translatable language.  it is suitable for all entities except those whose securities are publicly traded and financial institutions such as banks and insurance companies. 

Contributors & Book Details of Ifrs For Smes

Author TAXMANN
Publisher TAXMANN PUBLICATIONS PVT. LTD.
Publication Year 2010
Binding PAPER BACK
Number of pages 358
ISBN-13 978-81-7194-740-9
Weight 485 gms

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