Applying IFRS for SMEs / Bruce Mackenzie ... [et al.].
Material type:
TextPublication details: Hoboken, N.J. : Wiley, c2011Description: xiii, 484 p. : ill. ; 23 cmISBN: 9780470603376 (pbk.); 0470603372 (pbk.)Other title: Applying International financial reporting standards for small and medium-sized entitiesSubject(s): International financial reporting standards | International business enterprises -- Accounting -- Standards | Small business -- Accounting | Accounting -- Standards | Financial statements -- StandardsDDC classification: 657.9042 LOC classification: HF5686.I56 | A66 2011At head of title: Wiley.
Includes index.
Chapter 1 Scope of the IFRS for SMEs. -- Chapter 2 Concepts and Pervasive Principles. -- Chapter 3 Financial Statement Presentation. -- Chapter 4 Statement of Cash Flows. -- Chapter 5 Consolidated and Separate Financial Statements. -- Chapter 6 Business Combinations and Goodwill. -- Chapter 7 Accounting Policies, Estimates, and Errors. -- Chapter 8 Inventories. -- Chapter 9 Investments in Associates. -- Chapter 10 Investments in Joint Ventures. -- Chapter 11 Investment Property. -- Chapter 12 Property, Plant, and Equipment. -- Chapter 13 Intangible Assets Other than Goodwill. -- Chapter 14 Impairment of Assets. -- Chapter 15 Provisions and Contingencies. -- Chapter 16 Liabilities and Equity. -- Chapter 17 Financial Instruments. -- Chapter 18 Leases. -- Chapter 19 Share-Based Payment. -- Chapter 20 Employee Benefits. -- Chapter 21 Income Tax. -- Chapter 22 Revenue. -- Chapter 23 Government Grants. -- Chapter 24 Borrowing Costs. -- Chapter 25 Foreign Currency Translation. -- Chapter 26 Hyperinflation. -- Chapter 27 Events after the End of the Reporting Period. -- Chapter 28 Related Party Disclosures. -- Chapter 29 Specialized Activities. -- Chapter 30 Transition to the IFRS for SMEs.
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