财务报告

财务报告
以下几点必须不允许同时占中小企业:
的重估模型财产,厂房和设备和无形资产。
比例投资共同控制实体整合;
借贷和开发费用资本化。
小时的需要是采用一个系统不那么复杂那么当前IFRS。主题不相关的中小企业必须排除和原则的认识和计量资产、负债、收入和费用全额IFRSs必须简化。简化的两个例子是商誉的摊销,为associates投资和合资企业和会计成本。信息披露的数量少(大约300和3000)和标准语言是很容易的。国际财务报告准则的修订进一步减少到三年。
国际会计准则理事会(IASB)发表国际财务报告标准(IFRS)中小企业(SME)在2009年7月。措施和识别条件简化披露较少。然而公开的实体负责将申请欧盟采用国际财务报告准则而公益公司将切换到IFRS的中小企业
简化为中小企业国际财务报告准则的比较完整的国际财务报告准则包括:
金融工具以独特的标准以摊余成本与其他所有测量公允价值通过利润或损失
摊销期限商誉及其他不确定生活增加到10年以上。
股本的会计助理和合资企业可能会以成本
合资实体比例合并。
研究、开发和借贷成本列支
某些所得税会计准则符合设定的方法在最近的接触会计准则委员会发布的草案
剩余价值、使用寿命和折旧/摊销的财产,厂房和设备和无形资产将只有当一个复审前时期以来可能已发生变化。
投资财产可能被视为财产,厂房和设备,测量成本如果公允价值不能可靠地计量,没有不必要的成本
打捞商誉的计算简化财产,厂房和设备必须进行成本。
完整的国际财务报告准则之间的差异和目前中小企业国际财务报告准则是:
话题不重要的中小企业是缺席。
完整IFRSs简化原则确认和计量资产,负债,收入和费用。
披露要求的数量更少。
理解和翻译是容易的
修订仅限于三年。

财务报告
The following points must not be allowed while accounting for SME’s:
 The revaluation model for property, plant and equipment and intangible assets.
 Proportionate consolidation for investments in jointly controlled entities;
 Borrowing and development costs capitalization.
The need of the hour is to adopt a system which is less complex then the current IFRS. Topics not relevant to SME’s must be excluded and principles for recognizing and measuring assets, liabilities, income and expenses in full IFRSs must be simplified. Two examples of simplifications are amortization of goodwill, and accounting for investments in associates and joint ventures at cost. The number of disclosures is less (roughly 300 versus 3,000) and the standard is easy language. Revision of the IFRS has further been reduced to three years.
The International Accounting Standard board (IASB) published International Financial Reporting Standard (IFRS) for Small and Medium Sized Entities (SME’s) in July 2009.The measures and recognition criteria are simplified with fewer disclosures. However the entities which were publicly accountable will apply for EU adopted IFRS while public benefit firms would switch over to IFRS for SME’s
The simplification in IFRS for SME’s as compared to that of full IFRS included:
 financial instruments with distinctive criteria are measured at amortised cost with all others measured at fair value through profit or loss
 Amortization period for goodwill and other indefinite life was increased to over 10 years.
 equity accounting of associates and joint ventures may be measured at cost
 Joint venture entities are proportionately consolidated.
 research ,development and borrowing costs are expensed
 certain income tax accounting principles are consistent with the approach set out in the recent Exposure Draft issued by the IASB
 residual values, useful lives, and depreciation/amortisation for property, plant and equipment and intangible assets will be reviewed only when a change may have occurred since the previous period.
 investment property may be treated as property, plant and equipment that is measured at cost if fair value cannot be measured reliably without undue cost
 Salvage of goodwill calculations simplified property, plant and equipment must be carried at cost.
The difference between full IFRS and the current IFRS for SME’s are:
 Topics not significant to SMEs are absent.
 Full IFRSs has simplified the principles for recognizing and measuring assets, liabilities, income and expenses.
 Number of disclosures required is less.
 Understanding and translation is easy
 Revision is limited to three years.

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