17 - Small and medium entities.

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öğrenmeye başla

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

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