Understanding IFRS for SMEs (e-book)
Understanding IFRS for SMEs introduces the fundamental accounting principles required to understand and apply the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs). This book uses an easy-to-understand conceptual approach to explain the requirements for preparing financial statements in accordance with IFRS for SMEs.
| e-book ISBN: | 9781485125334 |
| Publisher: | Juta Publishers |
| Variant: | e-book |
| Author(s): | Jansen, J , Karodia, M and Small, R |
| Edition: | 1st Edition |
Content
• Introduction to purpose and objectives of financial statements
• The Accounting Framework
• Business forms
• VAT
• Property, plant, equipment
• Investment property
• Inventory
• Intangibles
• Impairments
• Financial instruments (investments)
• Provisions and contingencies
• Leases (both perspectives)
• Borrowing costs
• Deferred tax
• Revenue
• Government grants
• Accounting policies, estimates and errors
• Post balance sheet events
• Foreign exchange
• Statement of cash flows
• Related parties transactions/disclosures
• Other financial instruments
• Associates and joint arrangements
• Consolidations
• Employee benefits
• Shared-based payments
• Analysis and interpretations of financial statements
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