Transcription of A Guide Through IFRS for Small and Medium-Sized …
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A Guide Through IFRS for Small and Medium-Sized …
A Guide Through ifrs for Small and Medium-Sized Entities (SMEs)Contents About this publication | 1 The RSM ifrs Champions Group | 2 1. Why ifrs for SMEs? | 3 2. ifrs for SMEs: Analysis of the project | 5 Key cornerstones underlying ifrs for SMEs | 5 Significantly reduced disclosure requirements | 11 Omitted topics | 13 Significant accounting simplifications as introduced compared to Full ifrs | 15 Other areas where minor changes have been introduced or there are no changes compared to Full ifrs | 22 3. A detailed analysis of differences between ifrs for SMEs and Full ifrs | 25 1 | About this publication Principal editors Author: Marco Marcellan RSM McGladrey, Inc (Member of RSM International) Panel of reviewers: Robert Dohrer McGladrey & Pullen, LLP (Member of RSM International) Jane Meade RSM Bird Cameron (Member of RSM International) Patrick Brown McGladrey & Pullen, LLP (Member of RSM International) This Guide provides information with regard to ifrs for Small and Medium-Sized Entities (SMEs).
3 | 1. Why IFRS for SMEs? Global financial statements Section 1 IFRS for SMEs is a self-contained set of standards incorporating accounting principles based on Full IFRS.
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