Adoption of International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs)
Author | : Dinuja Perera |
Publisher | : |
Total Pages | : 339 |
Release | : 2016 |
ISBN-10 | : OCLC:986945609 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Adoption of International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs) written by Dinuja Perera and published by . This book was released on 2016 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Board (IASB) has pursued a strong agenda to develop a simplified set of International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs). IFRS for SMEs published in 2009 was derived from full IFRS with significantly reduced recognition and measurement principles, guidance and disclosure requirements in order to satisfy the accounting information needs of the users of SME financial statements.