【关键词】企业会计准则 IFRS for SMEs 存货核算 一、引言国际会计准则或我国企业会计准则的标准执行,对中小企业 一直以来,无论是国际会计准则还是我国企业会计准则, 来说将是一个沉重的负担,既不符合成本效益原则,也不便于 其所服务的对象多针对大企业或上市公司,较少针对中小企企业之间财务信息的比较。如何解决广大...
‘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...
IFRS for SMEs VS新企业会计准则——基于存货的比较及启示
'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
June 30, 2011Latest Batch of Editorial Corrections to IFRSs Released by the IASBThe IASB has posted to its website a new batch of Editorial Corrections to IFRSs. This batch makes editorial corrections and changes to IFRS for SMEs (issued July 2009), Conceptual Framework for Financial Reporting...
(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-...
? 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...