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....
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Wiesbaden :
Gabler
2008.
|
| Colección: | Springer eBooks.
|
| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b37584248*spi |
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.
