17 - Small and medium entities.

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Frage		Antworten
Small and medium sized entity (SME) is an entity that: 2cz Lernen beginnen		Doesn't have public accountability \| and publishes general purpose FSs for external users.
The IFRS for SMEs Standard was issued for use by entities that have no public accountability. This standard reduces... 2cz Lernen beginnen		reduces the burden of providing information \| that is not likely to be of interest to the stakeholders of a small or medium company.
Omissions from the SMEs Standard. # benefits Lernen beginnen		Interim reporting. \| Operating segments. \| Assets-held-for-sale. \| EPS. IOAE - Igrzyska Olimpijskie AE
The NCI at the acquisition date CANNOT be measured at... Lernen beginnen		at FV.
The revaluation model CANNOT be used for... Disallowed treatments in the SMEs Standards [2/3] Lernen beginnen		for intangible assets.
The cost model of investment property is ONLY used if... Disallowed treatments in the SMEs Standards [3/3] Lernen beginnen		the FV cannot be determined reliably.
Borrowing costs are always... accounting treatment Lernen beginnen		expensed to SPL.
Depreciation and amortisation methods do NOT need to be... Simplifications in the SMEs Standards. Lernen beginnen		reviewed annually.
Goodwill is amortised over its useful life. If the useful life cannot be reliably established then... simplifications Lernen beginnen		then an ESTIMATE of 10 years or less should be used.
Cumulative exchange differences are NOT recycled to PoL on the disposal of ... subsidiary. simplifications Lernen beginnen		an overseas subsidiary.
Simplified techniques are permitted when measuring ... obligation. simplifications Lernen beginnen		defined benefit obligation

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