| Autor: Anna Kuzior | 579 |
Strony: 579-594
pełen tekst
BASIC GUIDELINES OF IFRS FOR SMALL AND MEDIUM – SIZED ENTITIES
Summary
Article presents range and objectives of International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) which was released by the International Accounting Standards Board (IASB) in July 2009. Article presents objectives, principles, qualitative characteristics and components of financial statement. Methods of assets and liabilities measurement were described. Differences between solutions accepted by IFRS for SMEs and full IFRS were underlined. Benefi ts from implementation of IFRS for SMEs were described.
pełen tekstBASIC GUIDELINES OF IFRS FOR SMALL AND MEDIUM – SIZED ENTITIES
Summary
Article presents range and objectives of International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) which was released by the International Accounting Standards Board (IASB) in July 2009. Article presents objectives, principles, qualitative characteristics and components of financial statement. Methods of assets and liabilities measurement were described. Differences between solutions accepted by IFRS for SMEs and full IFRS were underlined. Benefi ts from implementation of IFRS for SMEs were described.