Taxmann IFRS for SMES

Product Code : 9788171947409

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Quick Overview

Taxmann IFRS for SMES

International Financial Reporting Standards for Small and Medium-sized Entities (SMEs) 2009 is the first set of International accounting requirements developed specifically for SMEs.

It has been prepared by the International Accounting Standards Board (IASB) on IFRS foundations but is a stand-alone product that is separate from the full set of International Financial Reporting Standards (IFRSs)

The IFRS For SMEs has simplifications that reflect the needs of users of SMEs' financial statements and cost-benefit considerations .Compared with full IFRSs, it is less complex in a number of ways:

Topics not relevant for SMEs are omitted
Where full IFRSs allow accounting policy choices , the IFRS for SMEs allows only the easier option.
Many of the principles for recognizing and measuring assets, liabilities , income and expenses in full IFRSs are simplified.
Significantly fewer disclosures are required.
And the standard has been written in clear, easily translatable language.
It is suitable for all entities except those whose securities are publicly traded and financial institutions such as banks and insurance companies.
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Brand / Publisher Taxmann
Return Policy 15 Days
Edition 2010
ISBN 9788171947409
Author Taxmann
Language English
Board CBSE
Class Class XII
Study Stream Law
Subject Accounts
Pages 358
Binding Paperback
Notebook Binding Type Paperback


Brand Information

Taxmann are the leading publishers on Taxes and Corporate Law`s, Accounting and Auditing, Banking, Finance and Management. They publish books for academic use for Under Graduate and Post Graduate curriculum as well as professionals.
Besides, publishing books and journals Taxmann offers legal databases on DVD and Website.

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