IFRS for most private companies goes live.
Financial Executive › Vol. 25 Nbr. 7, September 2009
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Summary
INTERNATIONAL - International Financial Reporting Standard
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IFRS for most private companies goes live.
In July, the International Accounting Standards Board published the International Financial Reporting Standard for Small and Medium-sized Entities (known as IFRS for SMEs).
It is a standalone pronouncement of 230 pages that sits alongside the full set of IFRS now used in more than 100 nations. IFRS for SMEs is built on full IFRS foundations, but with simplifications that reflect how SMEs' financial statements are used and cost-benefit considerations. It is intended for any entity that does not have pub...See the full content of this document
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