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IFRS for Small and Medium-Sized Enterprises Structuring the Transition Process /
In the process of converting to IFRS, a number of practical questions arise concerning the structures of the accounting area department of medium-sized enterprises as well as the issue of effectively updating financial statements once converted, which have thus far not been addressed in the debate....
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Wiesbaden :
Gabler Verlag : Imprint: Gabler Verlag,
2008.
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| Edición: | 1st ed. 2008. |
| Temas: | |
| Acceso en línea: | Texto Completo |
Tabla de Contenidos:
- European Accounting and Financial Reporting Environment
- General Developments within the European Union
- Theory of International Accounting
- Harmonisation of Accounting Systems in the European Union
- The 4th EU Directive/IFRS Framework - Main Differences
- Financial Accounting and Reporting in the European Union
- Small and Medium-Sized Companies - Analysing the Transition Process
- The Project of the IASB for Small and Medium-Sized Entities
- Hierarchy of IFRS Statements
- The Audit Process - Theory and Practice Developments
- The Auditing Profession and Structure of the Audit Process
- Standard Audit Process - Theory and Concepts
- Standard Audit Procedures and Structure of IFRS Level I Statements
- - Detailed Relevant IAS Statements Ist Level - Decision Structure
- Inventories and Cost of Sales Section
- IAS 11-Construction Contracts
- Property, Plant and Equipment
- IAS 17-Leases
- IAS 40 - Investment Property
- IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations
- IAS 36 - Impairment of Assets
- IAS 38 - Intangible Assets
- IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
- IAS 12-Income Taxes
- IAS 18 - Revenue Recognition
- IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.