International financial reporting standards for small and medium -sized enterprises. Textbook
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IFRS for SMEs is a simplified version of IFRS, adapted to the requests of users of financial reporting of small and medium -sized businesses. It does not consider the topics irrelevant for the SME, simplify the principles of recognition and evaluation, significantly fewer requirements for the disclosure of information than in the full version of the IFRS.
The textbook is based on a course of lectures, read by the author at the Financial Student for the discipline "International Standards for Financial Reporting for Small and Medium Enterprises" for students of the master"s program" International Accounting and Audit (direction of training 38.01 "Economics")
The textbook is based on the IFRS version for SMEs 2015. It presents all 35 sections of the standard. Each of the 7 chapters considers sections on a specific topic. The educational material illustrates more than 200 practical examples. Since the IFRS for SMEs is devoted to the formation of financial statements and does not apply to accounting procedures, the necessary illustrations for the material being studied are prepared on the basis of the practice of accounting for American companies.
For students and teachers of economic universities, graduate students, students of continuing education courses, practicing accountants, as well as everyone who is interested in the IFRS. There is even a certain reason to start studying
IFRS precisely with acquaintance with their version for small and medium enterprises
The textbook is based on a course of lectures, read by the author at the Financial Student for the discipline "International Standards for Financial Reporting for Small and Medium Enterprises" for students of the master"s program" International Accounting and Audit (direction of training 38.01 "Economics")
The textbook is based on the IFRS version for SMEs 2015. It presents all 35 sections of the standard. Each of the 7 chapters considers sections on a specific topic. The educational material illustrates more than 200 practical examples. Since the IFRS for SMEs is devoted to the formation of financial statements and does not apply to accounting procedures, the necessary illustrations for the material being studied are prepared on the basis of the practice of accounting for American companies.
For students and teachers of economic universities, graduate students, students of continuing education courses, practicing accountants, as well as everyone who is interested in the IFRS. There is even a certain reason to start studying
IFRS precisely with acquaintance with their version for small and medium enterprises
Author:
Author:Ternopol Galina Borisovna
Cover:
Cover:Hard
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-907166-26-4
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