А.Н. (fce36)
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На форуме с: 14.12.2006 Сообщений: 298 |
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Сообщений: 96 |
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На форуме с: 14.12.2006 Сообщений: 298 |
А.Н. (fce36)
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А.Н. (fce36)
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Сообщений: 5 478 |
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На форуме с: 14.12.2006 Сообщений: 298 |
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Сообщений: 5 478 |
Vit.A.
250 листов, явно не для ларьков
Кстати, а какие у буржуев критерии для малых предприятий в целях применения этих стандартов?
IFRS-SME:
1.1 The IFRS for SMEs is intended for use by small and medium-sized entities
(SMEs). SMEs are entities that:
(a) do not have public accountability; and
(b) publish general purpose financial statements for external users.
Examples of external users include owners who are not involved in
managing the business, existing and potential creditors, and credit
rating agencies.
1.2 An entity has public accountability if:
(a) it files, or it is in the process of filing, its financial statements with
a securities commission or other regulatory organisation for the
purpose of issuing any class of instruments in a public market; or
(b) it holds assets in a fiduciary capacity for a broad group of outsiders,
such as a bank, insurance entity, securities broker/dealer, pension
fund, mutual fund or investment banking entity.
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На форуме с: 14.12.2006 Сообщений: 298 |