Name: International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (en Holandés)
Price: 142500.00 COP
Availability: InStock
Author: International Accounting Standards Board Iasb
ISBN: 9781911040071

portada International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (en Holandés)

Formato

Libro Físico

Editorial

International Accounting Standards Board

Autor

International Accounting Standards Board Iasb

Año

2015

Idioma

Holandés

N° páginas

448

Encuadernación

Tapa Blanda

ISBN13

9781911040071

N° edición

International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (en Holandés)

International Accounting Standards Board Iasb (Autor) · International Accounting Standards Board · Tapa Blanda

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Reseña del libro "International Financial Reporting Standard (Ifrs) for Small and Medium-Sized Entities (Smes): Ifrs for Smes 2015 (Bound Volume): Ifrs for Smes 2015( Volume) two Volumes, Part a and Part b 1 (en Holandés)"

International Financial Reporting Standard® (IFRS®) for Small and Medium-sized Entities (SMEs): IFRS® for SMEs 2015 (bound volume) incorporating the May 2015 amendments to the IFRS for SMEs. This is the only official printed edition of the IASB's International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) that incorporates and is updated by 2015 Amendments to the IFRS for SMEs (effective for annual reporting periods beginning on or after 1 January 2017 with early application permitted). The IFRS for SMEs has simplifications that reflect the needs of users of SMEs financial statements and cost-benefit considerations. Compared with full IFRS, it is less complex in a number of ways: - topics that are not relevant for SMEs are omitted; - many of the principles for recognising and measuring assets, liabilities, income and expenses in full IFRS are simplified; - significantly fewer disclosures are required; - the IFRS for SMEs has been written in clear, easily translatable language; and - to further reduce the burden for SMEs, revisions are not expected to be made more frequently than once every three years. It is intended for entities that do not have public accountability as defined in the IFRS for SMEs. This edition is presented in two volumes, Part A (the requirements) containing the IFRS for SMEs Standard and Derivation Table, and Part B containing the accompanying documents such as, Basis for Conclusions and Implementation Guidance. Number of pages: Part A 256 pages and Part B is 192 pages. Total 448 pages.