jueves, 14 de enero de 2016

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2015 IFRS for SMEs (Bound Volume)—Order Now

The 2015 IFRS for SMEs (Bound Volume) is now available. Copies are priced at £35 each (beforediscounts), plus shipping.

This is the only official printed edition of the IASB’s International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) that incorporates and is updated by the 2015 Amendments to the IFRS for SMEs (effective for annual reporting periods beginning on or after 1 January 2017 with early application permitted).

This is the complete IFRS for SMEs presented in two volumes, Part A containing the IFRS for SMEsStandard and a Derivation Table and Part B containing the Basis for Conclusions and Illustrative Financial Statements.

Why the IFRS for SMEs?

The IFRS for SMEs has simplifications that reflect the needs of users of SMEs’ financial statements and also take account of cost-benefit considerations. It is intended for entities that do not have public accountability as defined in the IFRS for SMEs. Compared with full IFRS, it is less complex in a number of ways:
  • topics that are not relevant for SMEs are omitted;
  • many of the principles for recognising and measuring assets, liabilities, income and expenses in full IFRS are simplified;
  • significantly fewer disclosures are required;
  • the IFRS for SMEs has been written in clear, easily translatable language; and
  • to further reduce the burden for SMEs, revisions are not expected to be made more frequently than once every three years.

2015 IFRS for SMEs (Bound Volume) in two parts
(ISBN: 978-1-911040-07-1 SET; product ID: 1864) is available to buy for £35, plus shipping.

You can place your order through the IFRS Shop.

eIFRS Comprehensive and eIFRS Professional Subscribers are able to access the publication online through eIFRS and eIFRS BasicSubscribers are able to access Part A of the publication throughwww.ifrs.org

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