Transcription of A Guide Through IFRS for Small and Medium-Sized Entities
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A Guide Through IFRS for Small and Medium-Sized Entities
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 ).
RSM International are owned by RSM International Association, an association governed by articles 60 et seq of the Civil Code of Switzerland whose seat is in Zug. International Association. ... Simplification: The IFRS for SMEs is a self-contained standard of about 230
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