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IFRS for Small and Medium-Sized Entities (SMEs): Do IFRS for SMEs add value in respect to the existing standards? - Softcover
Synopsis
The International Accounting Standards Board (IASB) believes that entities without public accountability, which the IASB calls small and medium-sized entities (SMEs), should be accounted for differently to publicly accountable entities. External users of the financial statements of SMEs are said to have different information needs. That's why, in February 2007, the IASB published its draft International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). Up till now, there has been much discussion about whether or not the users of SMEs' financial statements need internationals standards. It is not at all clear whether the international standards indeed offer added value compared to the existing standards. The IASB claims that IFRS for SMEs is based on the needs of the users of SMEs' financial statements, but evidence for this is slim. The aim of this thesis is to analyze the need for these standards and the added value of these standards for practitioners and professional organizations. Do IFRS for SMEs add value to the existing standards for a variety of users?
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About the Author
S. (Sarah) E.B. Gribling, MSc. Studied Accountancy at University of Amsterdam, Amsterdam Business School. Manager Accountant at RSM Kooij + Partners Accountants B.V., Utrecht.
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IFRS for Small and Medium-Sized Entities (SMEs): Do IFRS for SMEs add value in respect to the existing standards?
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IFRS for Small and Medium-Sized Entities (SMEs): Do IFRS for SMEs add value in respect to the existing standards?
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IFRS for Small and MediumSized Entities SMEs Do IFRS for SMEs add value in respect to the existing standards
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IFRS for Small and MediumSized Entities SMEs Do IFRS for SMEs add value in respect to the existing standards
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IFRS for Small and Medium-Sized Entities (SMEs): Do IFRS for SMEs add value in respect to the existing standards?
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IFRS for Small and Medium-Sized Entities (SMEs)
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -The International Accounting Standards Board (IASB) believes that entities without public accountability, which the IASB calls small and medium-sized entities (SMEs), should be accounted for differently to publicly accountable entities. External users of the financial statements of SMEs are said to have different information needs. That's why, in February 2007, the IASB published its draft International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). Up till now, there has been much discussion about whether or not the users of SMEs' financial statements need internationals standards. It is not at all clear whether the international standards indeed offer added value compared to the existing standards. The IASB claims that IFRS for SMEs is based on the needs of the users of SMEs' financial statements, but evidence for this is slim. The aim of this thesis is to analyze the need for these standards and the added value of these standards for practitioners and professional organizations. Do IFRS for SMEs add value to the existing standards for a variety of users 84 pp. Englisch. Seller Inventory # 9783843385596
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IFRS for Small and Medium-Sized Entities (SMEs) : Do IFRS for SMEs add value in respect to the existing standards?
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LAP LAMBERT Academic Publishing, 2010
ISBN 10: 3843385599
ISBN 13: 9783843385596
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Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - The International Accounting Standards Board (IASB) believes that entities without public accountability, which the IASB calls small and medium-sized entities (SMEs), should be accounted for differently to publicly accountable entities. External users of the financial statements of SMEs are said to have different information needs. That's why, in February 2007, the IASB published its draft International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). Up till now, there has been much discussion about whether or not the users of SMEs' financial statements need internationals standards. It is not at all clear whether the international standards indeed offer added value compared to the existing standards. The IASB claims that IFRS for SMEs is based on the needs of the users of SMEs' financial statements, but evidence for this is slim. The aim of this thesis is to analyze the need for these standards and the added value of these standards for practitioners and professional organizations. Do IFRS for SMEs add value to the existing standards for a variety of users. Seller Inventory # 9783843385596
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IFRS for Small and Medium-Sized Entities (SMEs)
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Gribling SarahS. (Sarah) E.B. Gribling, MSc. Studied Accountancy at University of Amsterdam, Amsterdam Business School. Manager Accountant at RSM Kooij + Partners Accountants B.V., Utrecht.The International Accounting Standards B. Seller Inventory # 5468401
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IFRS for Small and Medium-Sized Entities (SMEs): Do IFRS for SMEs add value in respect to the existing standards?
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ISBN 10: 3843385599
ISBN 13: 9783843385596
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