Applying IFRS for SMEs

Name: Applying IFRS for SMEs
Price: 55.48 USD
Availability: InStock
ISBN: 9780470603376

ISBN-10: 0470603372

ISBN-13: 9780470603376

Edition: 2010

Authors: Bruce Mackenzie, Allan Lombard, Danie Coetsee, Tapiwa Njikizana, Raymond Chamboko

List price: $95.00

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Description:

Applying the IFRS for SMEs provides expert insights and explanations of the IFRS for SMEs issued by the International Accounting Standards Board (IASB). The book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses. It provides commentary on the theory in the standard, illustrative disclosures, comprehensive illustrative financial statements and comparisons to full IFRS, including relevant real life worked out examples aimed at SMEs, plus summaries of important points. Each chapter is composed of a discussion of the relevant section together with the required theory.

Book details

List price: $95.00
Copyright year: 2010
Publisher: John Wiley & Sons, Incorporated
Publication date: 12/7/2010
Binding: Paperback
Pages: 500
Size: 7.45" wide x 9.24" long x 0.87" tall
Weight: 1.474
Language: English



Foreword


Preface


List of Abbreviations



Scope of the IFRS for SMEs



Concepts and Pervasive Principles



Financial Statement Presentation



Statement of Cash Flows



Consolidated and Separate Financial Statements



Business Combinations and Goodwill



Accounting Policies, Estimates, and Errors



Inventories



Investments in Associates



Investments in Joint Ventures



Investment Property



Property, Plant, and Equipment



Intangible Assets Other than Goodwill



Impairment of Assets



Provisions and Contingencies



Liabilities and Equity



Financial Instruments



Leases



Share-Based Payment



Employee Benefits



Income Tax



Revenue



Government Grants



Borrowing Costs



Foreign Currency Translation



Hyperinflation



Events after the End of the Reporting Period



Related Party Disclosures



Specialized Activities



Transition to the IFRS for SMEs


Index