June 2011
Intermediate to advanced
240 pages
5h 35m
English
Content preview from An Executive Guide to IFRS: Content, Costs and Benefits to Business
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Small and medium-sized business
A very special standard prepared by the IASB is its IFRS for SMEs. There is a chapter devoted to this later (Chapter 7). Essentially it stands to one side of the other IFRS and is intended to be a stand-alone, complete set of accounting standards for small and medium-sized business. It aims to cover most transactions that a simpler company might be likely to encounter and was drafted with a company with about 50 employees in mind – not that small!
When a country mandates the use of IFRS, this does not include the SME standard; however, some countries – such as the UK – are planning to use it for all but the smallest privately held companies. The rules are very similar to IFRS but there are some simplifications. The standard also includes a cut-down conceptual framework.
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