Extracto
Table of contents
1. Introduction
2. Scope
2.1. Scope of the Standard.
2.2. Definitions of SMEs
2.3. Implications
3. IFRS for SMEs
3.1. Objective.
3.2. Examples of accounting simplifications compared to Full IFRS
3.2.1. Goodwill
3.2.2. Intangible Assets
3.2.3. Financial Instruments
3.3. Implications
4. IFRS for SMEs in the EU
4.1. Reasons for implementation
4.2. Compatibility with the EU Accounting Directive
4.2.1. Goodwill
4.2.2. Extraordinary items
4.2.3. Financial instruments
4.2.4. Implications
4.3. Further Obstacles
4.4. Prospects of implementation
5. Conclusion
Bibliography
Appendix
Final del extracto de 16 páginas
- Citar trabajo
- David Grünbaum (Autor), 2013, IFRS for SMEs in the European Union (EU), Múnich, GRIN Verlag, https://www.grin.com/document/273436
Textos similares
Así es como funciona
✕
Extracto de
16
Páginas
Comentarios