| Description |
xiii, 484 p. : ill. ; 23 cm. |
| Note |
Includes index. |
| Contents |
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. -- Chapter 13 Intangible Assets Other than Goodwill. -- Chapter 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. -- Chapter 30 Transition to the IFRS for SMEs. |
| Subject |
International business enterprises -- Accounting -- Standards
|
|
Small business -- Accounting
|
|
Accounting -- Standards
|
|
Financial statements -- Standards
|
| Added Author |
Mackenzie, Bruce, 1974-
|
| Added Title |
Applying International financial reporting standards for small and medium-sized entities |
| ISBN |
9780470603376 (pbk.) |
|
0470603372 (pbk.) |
|
