ACCA12月考试P2公司报告最新考官总结.docVIP

ACCA12月考试P2公司报告最新考官总结 本文由高顿ACCA整理发布，转载请注明出处 　　RELEVANT to ACCA Qualification paper p2　　In July 2009，the Internat ional Accounting Stan dards Board （IASB）issued the IFRS for Smal and Medium.sized Entities （IFRS for SMEs）.This stan dard provides an alternat ive framework that can be applied by el igible ent ities in place of the full set of Internat ional Financial Report ing Stan dards （IFRSs）. 　　The principal aim when developing accounting standards for small to medium-sized enterprises （SMEs）is to provide a framework that generates relevant，reliable and useful information which should provide a high quality and understandable set of accounting standards suitable for SMEs. 　　In July 2009，the International Accounting Standards Board （IASB）issued the IFRS for Small and Medium.sized Entities （IFRS for SMEs）. 　　This standard provides an alternative framework that can be applied by eligible entities in place of the full set of International Financial Reporting Standards （IFRSs）. 　　The IFRS for SMEs is a self-contained standard，incorporating accounting principles based on extant IFRSs which have been simplified to suit the entities that fall within its scope. There are a number of accounting standards and disclosures that may not be relevant for the users of SME financial statements. As a result the standard does not address the following topics： 　　·earnings per share 　　·interim financial reporting 　　·segment reporting 　　·insurance （because entities that issue insurance contracts are not eligible to use the standard） and 　　·assets held for sale. 　　In addition there are certain accounting treatments that are not allowable under the standard. Examples of these disallowable treatments are the revaluation model for property，plant and equipment and intangible assets，and proportionate consolidation for investments in jointly controlled entities. Generally，there are simpler methods of accounting available to SMEs than those accounting practices，which have been disallowed. 　　Addi