17 - Small and medium entities.

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

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