17 - Small and medium entities.

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

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