17 - Small and medium entities.

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

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