→ 17 - Small And Medium Entities. → Bắt đầu học / Tải xuống MP3 Flashcards

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

17 - Small and medium entities.

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