17 - Small and medium entities.

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Small and medium sized entity (SME) is an entity that:
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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...
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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.
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benefits
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Interim reporting. | Operating segments. | Assets-held-for-sale. | EPS.
IOAE - Igrzyska Olimpijskie AE
The NCI at the acquisition date CANNOT be measured at...
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at FV.
The revaluation model CANNOT be used for...
Disallowed treatments in the SMEs Standards [2/3]
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for intangible assets.
The cost model of investment property is ONLY used if...
Disallowed treatments in the SMEs Standards [3/3]
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the FV cannot be determined reliably.
Borrowing costs are always...
accounting treatment
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expensed to SPL.
Depreciation and amortisation methods do NOT need to be...
Simplifications in the SMEs Standards.
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reviewed annually.
Goodwill is amortised over its useful life. If the useful life cannot be reliably established then...
simplifications
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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
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an overseas subsidiary.
Simplified techniques are permitted when measuring ... obligation.
simplifications
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defined benefit obligation
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