Understanding IFRS for SMEs

Rashid Small, Mohamed Karodia (Autoren)

Buch | Softcover

500 Seiten

2018
Juta (Verlag)
978-1-4851-2525-9 (ISBN)

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Understanding IFRS for SMEs is a comprehensive and in-depth approach to unpacking the International Financial Reporting Standards (IFRS) for small, medium and micro enterprises (SMEs). In an easy to understand manner, the book explains the conceptual as well as the detailed technical knowledge underpinning the requirements of IFRS for SMEs (supplemented by the same for IFRS where applicable). The text is designed to gradually take a student through the necessary thought processes needed to compile financial statements in compliance with IFRS for SMEs, by focussing on the information and skills needed to apply professional judgment in a compilation engagement and ultimately decision-making. While the number of entities that can apply IFRS for SMEs form the majority of business entities in the market place, there is very little conceptual guidance on the application of IFRS for SMEs. This publication is therefore one of the few texts focussing on the application of IFRS for SMEs, while at the same time allowing the reader to see the contrasting requirements of IFRS. The text is designed to assist a student learn the knowledge required to comply with IFRS for SMEs but also understand the conceptual underpinnings of the standards so as to fully master IFRS for SMEs.

Introduction to purpose and objectives of financial statements; The Accounting Framework; Business forms; VAT; Property, plant, equipment; Investment property; Inventory; Intangibles; Impairments; Financial instruments (investments); Provisions and contingencies; Leases (both perspectives); Borrowing costs; Deferred tax; Revenue; Government grants; Accounting policies, estimates and errors; Post balance sheet events; Foreign exchange; Statement of cash flows; Related parties transactions/disclosures; Other financial instruments; Associates and joint arrangements; Consolidations; Employee benefits; Shared-based payments; Analysis and interpretations of financial statements.

Erscheinungsdatum	06.02.2018
Verlagsort	Kenwyn
Sprache	englisch
Maße	148 x 210 mm
Gewicht	500 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-4851-2525-1 / 1485125251
ISBN-13	978-1-4851-2525-9 / 9781485125259
Zustand	Neuware