17 - Small and medium entities.

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

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