ifrs for sme brochure-中小企业会计准则英文 A Streamlined Reporting Standard W H A T A R E T H E K E Y D I F F E R E N C E S ?W H E N W I L L I T H A P P E N W H Y Y O U S H O U L D C O N S I D E R A D O P T I O N W H O ...
"IFRS for SMEs in South Africa: A Giant Leap for Accounting, but Too Big for Smaller Entities in General." Meditari Accountancy Research 17 (1) (2009): 99 - 116.Van Wyk, H.A. and Rossouw, J. 2009. `IFRS for SME's in South Africa: a giant leap for accounting, but too big ...
The paper provides survey data on the information quality under IFRS, IFRS for SME and German-GAAP from the perspective of non-publicly traded mid-sized co... M Kreipl,T Hane,S Mueller - 《Open Journal of Business & Management》 被引量: 4发表: 2014年 加载更多来源...
for Sale Consolidations, Joint Arrangements, Associates, and Separate Financial Statements Business Combinations Shareholders’ Equity Share-Based Payment Current Liabilities, Provisions, Contingencies, and Events After the Reporting Period Employee Benefits Revenue Recognition, Including Construction Contracts ...
Hi Silvia, First of all, thanks for the valuable articles. As IFRS 9 states, all financial assets and liabilities must be measured at fair value in initial recognition. In subsequent measurement, it is clear that the difference in AFS securities goes to Equity. But what about in initial reco...
(2) the amount initially recognized less, when appropriate, cumulative amortization recognized in accordance with IAS 18, Revenue. For contingent liabilities that are initially recognized and measured at fair value under IFRS 3(R) but at an amount other than fair value under ASC 805 (using the ...
1- Initial recognition: Dr Financial Asset CU 1 000 (i.t.o IFRS 9) Cr Financial Guarantee Liability CU 1 000 (i.t.o IFRS 9) 2- Subsequent measurement – end of month 1: 2.1- Account for the unwinding of interest on the financial asset and the receipt of the monthly premium (assumi...
Disclosures for the statement of comprehensive income: You should disclose the tiems of income, expense, gains or losses (by categories), mainly: Net gains or net losses on each category of the financial instruments Total interest revenue and total interest expense ...