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portada International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (in Dutch)
Type
Physical Book
Publisher
Author
Year
2015
Language
Dutch
Pages
448
Format
Paperback
ISBN13
9781911040071
Edition No.
01

International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (in Dutch)

International Accounting Standards Board Iasb (Author) · International Accounting Standards Board · Paperback

International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (in Dutch) - International Accounting Standards Board Iasb

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Origin: Colombia (Import costs included in the price)
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Synopsis "International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (in Dutch)"

International Financial Reporting Standard® (IFRS®) for Small and Medium-sized Entities (SMEs): IFRS® for SMEs 2015 (bound volume) incorporating the May 2015 amendments to the IFRS for SMEs. This is the only official printed edition of the IASB's International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) that incorporates and is updated by 2015 Amendments to the IFRS for SMEs (effective for annual reporting periods beginning on or after 1 January 2017 with early application permitted). The IFRS for SMEs has simplifications that reflect the needs of users of SMEs financial statements and cost-benefit considerations. Compared with full IFRS, it is less complex in a number of ways: - topics that are not relevant for SMEs are omitted; - many of the principles for recognising and measuring assets, liabilities, income and expenses in full IFRS are simplified; - significantly fewer disclosures are required; - the IFRS for SMEs has been written in clear, easily translatable language; and - to further reduce the burden for SMEs, revisions are not expected to be made more frequently than once every three years. It is intended for entities that do not have public accountability as defined in the IFRS for SMEs. This edition is presented in two volumes, Part A (the requirements) containing the IFRS for SMEs Standard and Derivation Table, and Part B containing the accompanying documents such as, Basis for Conclusions and Implementation Guidance. Number of pages: Part A 256 pages and Part B is 192 pages. Total 448 pages.

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The book is written in Dutch.

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The binding of this edition is Paperback.

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