9 日,国际会计准则理事会(IASB)发布了一系列专门针对广大中小企业的国际财务报告准则(简称“IFRS for SMEs”)。本文 通过对我国企业会计准则与 IFRS for SMEs 关于存货核算的比较,旨在找出差异,为我国中小企业会计准则的制定与执行 提供参考。 【关键词】企业会计准则 IFRS for SMEs 存货核算 一、引言国际会计准则...
‘ISSBTM’ is a Trade Mark and ‘IFRS®’, ‘IASB®’, ‘IFRIC®’, ‘IFRS for SMEs®’, ‘IAS®’ and ‘SIC®’ are registered Trade Marks of the IFRS Foundation and are used by KPMG IFRG Limited under licence subject to the terms and conditions contained...
16sa marifrs smes int中小企业国际财务报告准则与acca资格试卷p2相关.pdf,01 TECHNiCAL ifrs for smes RELEVANT To ACCA QuALifiCATioN pApER p2 (iNT, SGp, MYS, HK) The pr ipal aim when develo iN JuLY 2009, THE iNTERNATioNAL ACCouNTiNG accounting standards for s
IFRS for SMEs VS新企业会计准则——基于存货的比较及启示
2010, "The context of the possible IFRS for SMEs implementation in Romania. An exploratory study", Journal of Accounting and Management Information Systems, Vol. 9, No.1: 60-72ALBU, C. N.; ALBU, N. The context of the possible IFRS for SMEs implementation in Romania. An exploratory study...
IFRS for SMEs (proposals) – Pocket Guide 2007 Provides a summary of the recognition and measurement requirements in the proposed 'IFRS for Small and Medium-Sized Entities' published by the International Accounting Standards Board in February 2007. IFRS Pocket Guide 2006 Provides a summary of the ...
'ISSB TM' is a Trade Mark and 'IFRS®', 'IASB®', 'IFRIC®', 'IFRS for SMEs®', 'IAS®' and 'SIC®' are registered Trade Marks of the IFRS Foundation and are used by KPMG IFRG Limited under licence subject to the terms and conditions contained therein. Please contact ...
IFRS与IFRS_SMEs比较及启示_以投资性房地产为例 比较与借鉴COMPAR ISON AND R EFER ENCE ３８
? Small and medium-sized entities (SMEs) that do not have public accountability may use a simplified version of IFRS known as IFRS for SMEs. IFRS for SMEs has recently been accepted for non-SEC registrants by the AICPA as an acceptable alternative reporting standard to US GAAP; however, it...
(SIC/IFRIC) Appendix B: Projects Completed the Previous Year Appendix C: IFRS for SMEs 14 15 18 19 INTRODUCTION The stated goal of the IFRS Foundation and the International Accounting Standards Board (IASB) is to develop, in the public interest, a single set of high-quality, understand-...