for Small and Medium-sized Entities (SMEs) IFRS for SMEs

2015. International Financial Reporting Standard ( ifrs ). for Small and Medium-sized Entities (SMEs). ifrs for SMEs . This official pronouncement incorporates 2015 Amendments to the ifrs for SMEs (effective 1 January 2017 with early application permitted). PART A. the requirements International Financial Reporting Standard for Small and Medium-sized Entities ( ifrs for SMEs). The International Financial Reporting Standard for Small and Medium-sized Entities ( ifrs for SMEs) is issued by the International Accounting Standards Board (IASB). Disclaimer: the IASB, the ifrs Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

30 foreign currency translation 192 31 hyperinflation 198 32 events after the end of the reporting period 201 33 related party disclosures 204 34 specialised activities 208 35 transition to the ifrs for smes 213 appendix a: effective date and transition 219 appendix b: glossary of terms 220 derivation table 241 approval by the board of the ifrs for smes issued in july 2009 243

Tags:

  Ifrs, Entities

Information

Related search queries