Analysis of IFRS for Small and Medium-sized Entities

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Practice Area: WG&L FRM Brand: WG&L Financial Reporting & Management,Checkpoint

Analysis of IFRS for Small and Medium-sized Entities
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Issued by the International Accounting Standards Board in July 2009, IFRS for Small and Medium-sized Entities is a self-contained standard tailored for the needs and capabilities of smaller businesses. Many of the principles in full IFRSs for recognizing and measuring assets, liabilities, income and expenses have been simplified, topics not relevant to SMEs have been omitted, and the number of required disclosures has been significantly reduced.

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Table of Contents

• Introduction and General Matters
• Concepts and Principles
• The Basic Financial Statements—Form and Content
• First-Time Adoption
• Financial Assets and Financial Liabilities
• Inventories
• Biological Assets
• Property, Plant, and Equipment
• Intangibles
• Impairment of Long-Lived Assets
• Investments in Associated Entities
• Investment Property
• Equity-Specific Issues
• Revenue
• Borrowing Costs
• Extraordinary, Unusual, or Infrequent Items
• Discontinued Operations
• Taxation
• Accounting Changes
• Accounting Policies
• Business Combinations
• Cash Flow Reporting
• Consolidated, Combined, and Separate Financial Statements
• Contingencies and Provisions
• Hedging
• Foreign Operations
• Government Grants
• Leases
• Long-Term Construction Contracts
• Nonmonetary Exchanges
• Retirement and Other Postemployment Benefits
• Other Employee Benefits
• Post-Balance Sheet Events
• Related Party Disclosures
• Reporting in Hyperinflationary Economies
• Research and Development Costs
• Share-Based Payment Arrangements
• Companies in Extractive Industries
• Disclosures
• Principal Differences from Full IFRS
• Principal Differences from U.S. GAAP
• Computational Guidelines
• Training Materials
• Interoffice Memos
• Text of IFRS for SMEs and Related Documents (AISMP -- print version only)

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