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Author
Kuzior Anna (Uniwersytet Ekonomiczny w Katowicach)
Title
Podstawowe założenia MSSF dla małych i średnich przedsiębiorstw
Basic Guidelines of IFRS for Small And Medium - Sized Entities
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2011, nr 32, s. 579-594, bibliogr. 10 poz.
Keyword
Rachunkowość, Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF), Małe i średnie przedsiębiorstwa, Wycena aktywów i pasywów
Accounting, International Financial Reporting Standard, Small business, Valuation of assets and liabilities
Note
streszcz., summ..
Abstract
Celem artykułu jest zaprezentowanie celu, cech i zakresu sprawozdania finansowego sporządzanego w oparciu o regulacje zawarte w MSSF dla MSP oraz przedstawienie zasad wyceny aktywów i pasywów wynikających ze wskazanego Standardu.(fragment tekstu)

Article presents range and objectives of International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) which was released by the International Accounting Standards Board (IASB) in July 2009. Article presents objectives, principles, qualitative characteristics and components of financial statement. Methods of assets and liabilities measurement were described. Differences between solutions accepted by IFRS for SMEs and full IFRS were underlined. Benefi ts from implementation of IFRS for SMEs were described.(original abstract)
Accessibility
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
Szczecin University Main Library
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Bibliography
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  1. Cunningham C., The Upside to IFRS for Small, Medium Entities, "Compliance Week", New York, Sep 2009, vol. 6, iss. 68, s. 37.
  2. Fitzpatrick M., Frank F., IFRS for SMEs: The Next Standard for U.S. Private Companies?, "Journal of Accountancy", New York, Dec 2009, vol. 208, iss. 6.
  3. http://eifrs.iasb.org/eifrs/sme/en/IFRSforSMEs2009.pdf.
  4. http://media.iasb.org/smmarch2010.html#5.
  5. http://www.iasb.org/NR/rdonlyres/DBC2B401-4053-4F27-A84C32A30A0B1863/0/od ule08_version2010_1_Notes.
  6. International Financial Reporting Standards, International Accounting Standards Board 2009.
  7. Pacter P., Adopting IFRS for SMEs: Feedback From Around the Globe, "Financial Executive". Morristown, Oct 2009, vol. 25, iss. 8.
  8. Pacter P., IFRS For MOST Private Companies GOES LIVE, "Financial Executive", Morristown, Sep 2009. vol. 25, iss. 7.
  9. Senior C., ASB tests opinion on changes in UK and Irish accounting standards, "Professional Pensions". London, Aug 20, 2009.
  10. Starzee B., International standards target Generally Accepted Accounting Principles, "Long Island Business News", Ronkonkoma, Dec 2009.
Cited by
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ISSN
1640-6818
1733-2842
Language
pol
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