Extrait
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
Fin de l'extrait de 16 pages
- Citation du texte
- David Grünbaum (Auteur), 2013, IFRS for SMEs in the European Union (EU), Munich, GRIN Verlag, https://www.grin.com/document/273436
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