IFRS for small and medium-sized enterprises : structuring the transition process /

Bibliographic Details
Main Author:	Wittsiepe, Richard
Corporate Author:	SpringerLink (Online service)
Format:	eBook
Language:	English
Published:	Wiesbaden : Gabler, 2008.
Edition:	1. ed.
Series:	Gabler Edition Wissenschaft.
Subjects:	Accounting. Financiële verslaglegging. Midden- en kleinbedrijf. Standaardisatie. Financial statements > European Union countries > Automation. Small business > Accounting > Standards > European Union countries. Electronic books.
Online Access:	Connect to the full text of this electronic book

Table of Contents:

Introduction
European accounting and financial reporting environment: General developments within the European Union ; Theory of international accounting ; Harmonisation of accounting systems in the European Union ; The 4th EU directive/IFRS framework : main differences ; Financial accounting and reporting in the European Union
Small and medium-sized companies : analysing the transition process: The project of the IASB for small and medium-sized entities ; Hierarchy of IFRS statements
The audit process : theory and practice developments: The auditing profession and structure of the audit process ; Standard audit process : theory and concepts
Standard audit procedures and structure of IFRS level I statements ; Introduction : detailed relevant IAS statements 1st level decision structure ; Inventories and cost of sales section ; IAS 11 : Construction contracts ; Property, plant and equipment ; IAS 17 : leases ; IAS 40 : investment property ; IFRS 5 : non-current assets held for sale and discontinued operations ; IAS 36 : impairment of assets ; IAS 38 : intangible assets ; IAS 37 : provisions, contingent liabilities and contingent assets ; IAS 12 : income taxes ; IAS 18 : revenue recognition ; IAS 8 : accounting principles
Summary and Conclusion
Bibliography.