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Author | : Richard Wittsiepe |
Publisher | : Springer Science & Business Media |
Total Pages | : 220 |
Release | : 2008-08-07 |
Genre | : Business & Economics |
ISBN | : 3834997544 |
Download IFRS for Small and Medium-Sized Enterprises Book in PDF, ePub and Kindle
Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for creating support software which can make a key contribution to cost-effective conversion.
Author | : Bruce Mackenzie |
Publisher | : John Wiley & Sons |
Total Pages | : 529 |
Release | : 2010-11-11 |
Genre | : Business & Economics |
ISBN | : 1118003675 |
Download Applying IFRS for SMEs Book in PDF, ePub and Kindle
An invaluable aid to companies and auditors involved in first-time adoption of the new SMEs standard Applying the IFRS for SMEs provides expert insights and explanations of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs) issued by the International Accounting Standards Board (IASB). This important book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses. Provides essential coverage for application of IFRS-now a necessity in the accounting world Includes Foreword by Paul Pacter, Director of Standards for SMEs, IASB Offers commentary on the theory in the standard, illustrative disclosures, comprehensive illustrative financial statements and comparisons to full IFRS Includes relevant real life worked out examples aimed at SMEs, plus summaries of important points The first book on how to apply the new SMEs standard, Applying the IFRS for SMEs is a must-have book for your small or medium-sized business.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 0 |
Release | : 2007 |
Genre | : Disclosure of information |
ISBN | : 9781905590162 |
Download IFRS for Small and Medium-sized Entities Book in PDF, ePub and Kindle
Author | : Eva Kaili |
Publisher | : Springer |
Total Pages | : 204 |
Release | : 2019-02-28 |
Genre | : Business & Economics |
ISBN | : 3030028313 |
Download New Models of Financing and Financial Reporting for European SMEs Book in PDF, ePub and Kindle
This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms of net present value and (future) cash flows generating short-termism and low risk appetite for business. This is not an accounting issue, but rather a preference toward certain financial tools. A segment of SMEs, the ones that seek new ways of funding possibilities, as well as modern technologies (MTFs listing, blockchain, ICOs, etc.) do require, even without knowing, IFRS for SMEs. This book reveals how market conditions impact the financial performance and sustainability of SMEs and also generate innovative policy interventions and financing strategies for SME integrity and efficiency. The authors frame their arguments in the context of the Capital Markets Union, looking at the Innovation Triangle, SME growth ecosystem and business models. They conclude by advocating for closing the circle of financing and financial reporting for SMEs, while considering if new financial models of financing and financial reporting are good for all the SMEs or only for some. The economy is being shaped by new models of financing and financial reporting. Read this practitioners’ view to understand the current changes and challenges.
Author | : Dinuja Perera |
Publisher | : |
Total Pages | : 339 |
Release | : 2016 |
Genre | : Disclosure in accounting |
ISBN | : |
Download Adoption of International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs) Book in PDF, ePub and Kindle
The International Accounting Standards Board (IASB) has pursued a strong agenda to develop a simplified set of International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs). IFRS for SMEs published in 2009 was derived from full IFRS with significantly reduced recognition and measurement principles, guidance and disclosure requirements in order to satisfy the accounting information needs of the users of SME financial statements.
Author | : et al Jade Jansen |
Publisher | : |
Total Pages | : 530 |
Release | : 2020-11-19 |
Genre | : |
ISBN | : 9781485125259 |
Download Understaning IFRS for Small SMEs (reprint Version) Book in PDF, ePub and Kindle
Understanding IFRS for SMEs introduces the fundamental accounting principles required to understand and apply the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs). This book uses an easy-to-understand conceptual approach to explain the requirements for preparing financial statements in accordance with IFRS for SMEs. The explanations are supported with source references that direct readers to the text as written in the standard. In addition, illustrative examples show how the underlying concepts are operationalised in the practice of accounting. Although the text is designed to provide guidance to those wishing to understand IFRS for SMEs, it refers to the full IFRS standards where appropriate, so that those readers who want to compare the requirements in the two IFRS standards may be able to do so.
Author | : United Nations Conference on Trade and Development |
Publisher | : New York : United Nations |
Total Pages | : 32 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : |
Download Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) Book in PDF, ePub and Kindle
In order to meet the accounting and financial reporting needs of small and medium-sized enterprises (SMEs), the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has proposed the adoption of a three-tier approach applicable to all types of SMEs, particularly those in developing countries and countries with economies in transition. This publication sets out guidance for level 3 enterprises, applicable to smaller companies which are often owner-managed and have a small number of employees. The approach proposed is accruals-based accounting, based on that set out in international accounting standards, but closely linked to cash transactions.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 347 |
Release | : 2009 |
Genre | : Disclosure of information |
ISBN | : 9780409048131 |
Download International Financial Reporting Standard for Small and Medium-sized Entities Book in PDF, ePub and Kindle
Author | : Steven Collings |
Publisher | : John Wiley & Sons |
Total Pages | : 707 |
Release | : 2011-06-01 |
Genre | : Business & Economics |
ISBN | : 1119973783 |
Download Interpretation and Application of International Standards on Auditing Book in PDF, ePub and Kindle
Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Author | : David Grünbaum |
Publisher | : GRIN Verlag |
Total Pages | : 22 |
Release | : 2014-05-19 |
Genre | : Business & Economics |
ISBN | : 365665655X |
Download IFRS for SMEs in the European Union (EU) Book in PDF, ePub and Kindle
Seminar paper from the year 2013 in the subject Business economics - Accounting and Taxes, grade: 1,3, European University Viadrina Frankfurt (Oder), course: Accounting in Europe, language: English, abstract: Analysis of the prospects of the implementatition of a generally accepted financial reporting standard (IFRS for SMEs) in the European Union.