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050 0 0 _aHF5686.I56
_bA66 2011
082 0 4 _a657.9042
_222
245 0 0 _aApplying IFRS for SMEs /
_cBruce Mackenzie ... [et al.].
246 3 _aApplying International financial reporting standards for small and medium-sized entities
260 _aHoboken, N.J. :
_bWiley,
_cc2011.
300 _axiii, 484 p. :
_bill. ;
_c23 cm.
500 _aAt head of title: Wiley.
500 _aIncludes index.
505 0 _aChapter 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.
630 0 0 _aInternational financial reporting standards.
650 0 _aInternational business enterprises
_xAccounting
_xStandards.
650 0 _aSmall business
_xAccounting.
650 0 _aAccounting
_xStandards.
650 0 _aFinancial statements
_xStandards.
700 _aMacKenzie, Bruce.
700 1 _aLombard, Allan.
700 1 _aCoetsee, Danie.
700 1 _aNjikizana, Tapiwa.
700 1 _aChamboko, Raymond.
700 1 _aSelbst, Edwin.
906 _bcbc
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