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IFRS for SMEs in the European Union (EU)


Term Paper (Advanced seminar), 2013

16 Pages, Grade: 1,3


Excerpt


Table of contents

1. Introduction

2. Scope
2.1. Scope of the Standard.
2.2. Definitions of SMEs
2.3. Implications

3. IFRS for SMEs
3.1. Objective.
3.2. Examples of accounting simplifications compared to Full IFRS
3.2.1. Goodwill
3.2.2. Intangible Assets
3.2.3. Financial Instruments
3.3. Implications

4. IFRS for SMEs in the EU
4.1. Reasons for implementation
4.2. Compatibility with the EU Accounting Directive
4.2.1. Goodwill
4.2.2. Extraordinary items
4.2.3. Financial instruments
4.2.4. Implications
4.3. Further Obstacles
4.4. Prospects of implementation

5. Conclusion

Bibliography

Appendix

Excerpt out of 16 pages

Details

Title
IFRS for SMEs in the European Union (EU)
College
European University Viadrina Frankfurt (Oder)
Course
Accounting in Europe
Grade
1,3
Author
Year
2013
Pages
16
Catalog Number
V273436
ISBN (eBook)
9783656656555
ISBN (Book)
9783656656586
File size
497 KB
Language
English
Keywords
IFRS, SMEs, SME, KMU, IFRS for SMEs, EU, European Union, International financial reporting standards
Quote paper
David Grünbaum (Author), 2013, IFRS for SMEs in the European Union (EU), Munich, GRIN Verlag, https://www.grin.com/document/273436

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