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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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International Financial Reporting Standard® (IFRS®) for Small and Medium-sized Entities (SMEs): IFRS for SMEs® 2015

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ISBN13: 9781911040071
Published: December 2015
Publisher: IFRS Foundation
Country of Publication: UK
Format: Paperback
Price: POA



International Financial Reporting Standard® (IFRS®) for Small and Medium-sized Entities (SMEs): IFRS for SMEs® 2015 (Bound Volume) incorporating the May 2015 amendments to the IFRS for SMEs.

This is the only official printed edition of the IASB’s International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) that incorporates and is updated by 2015 Amendments to the IFRS for SMEs (effective for annual reporting periods beginning on or after 1 January 2017 with early application permitted).

The IFRS for SMEs has simplifications that reflect the needs of users of SMEs’ financial statements and cost-benefit considerations. Compared with full IFRS, it is less complex in a number of ways:

  • topics that are not relevant for SMEs are omitted;
  • many of the principles for recognising and measuring assets, liabilities, income and expenses in full IFRS are simplified;
  • significantly fewer disclosures are required;
  • the IFRS for SMEs has been written in clear, easily translatable language; and
  • to further reduce the burden for SMEs, revisions are not expected to be made more frequently than once every three years.
It is intended for entities that do not have public accountability as defined in the IFRS for SMEs.

This edition is presented in two volumes, Part A (the requirements) containing the IFRS for SMEs Standard and Derivation Table, and Part B containing the accompanying documents such as, Basis for Conclusions and Implementation Guidance.

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Subjects:
Accounting