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Applying IFRS for SMEs /
Applying International financial reporting standards for small and medium-sized entities
Bruce Mackenzie ... [et al.].
- Hoboken, N.J. : Wiley, 2011.
- xiii, 484 p. : ill. ; 23 cm.
At head of title: Wiley. Includes index.
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.
9780470603376 (pbk.) 0470603372 (pbk.)
International financial reporting standards.
International business enterprises--Accounting--Standards.
Small business--Accounting.
Accounting--Standards.
Financial statements--Standards.
HF5686.I56
657.9042 / A652
At head of title: Wiley. Includes index.
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.
9780470603376 (pbk.) 0470603372 (pbk.)
International financial reporting standards.
International business enterprises--Accounting--Standards.
Small business--Accounting.
Accounting--Standards.
Financial statements--Standards.
HF5686.I56
657.9042 / A652