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1、International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)2009International Accounting Standards Board (IASB? ) IFRS? for SMEsInternational Financial Reporting Standard (IFRS?) for Small and Medium-sized Entities (SMEs)Cover printed on 100 per cent recycled paper
2、100%Basis for ConclusionsInternational Accounting Standards Board 30 Cannon Street | London EC4M 6XH | United KingdomTelephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411Email: iasbiasb.org | Web: .iasb.orgPublications DepartmentTelephone: +44 (0)20 7332 2730 | Fax: +44 (0)20 7332 2749Email: pub
3、licationsiasb.orgInternational Financial Reporting Standard for Small and Medium-sized Entities (SMEs) 2009is the first set of international accounting requirements developed specifically for SMEs.It has been prepared by the International Accounting Standards Board (IASB) on IFRS foundations but is
4、a stand-alone product that is separate from the full set of International Financial Reporting Standards (IFRSs). The IFRS for SMEs has simplifications that reflect the needs of users of SMEs financial statements and cost-benefit considerations. Compared with full IFRSs, it is less complex in a numbe
5、r of ways:? Topics not relevant for SMEs are omitted. ? Where full IFRSs allow accounting policy choices, the IFRS for SMEs allows only the easier option. ? Many of the principles for recognising and measuring assets, liabilities, income and expenses in full IFRSs are simplified. ? Significantly few
6、er disclosures are required.? And the standard has been written in clear, easily translatable language.It is suitable for all entities except those whose securities are publicly traded and financial institutions such as banks and insurance companies.iasb.orgInternational Financial Reporting Standard
7、forSmall and Medium-sized Entities(IFRS for SMEs)Basis for ConclusionsThis Basis for Conclusions accompanies the International Financial Reporting Standard for Smalland Medium-sized Entities (IFRS for SMEs) (see separate booklet) and is published by theInternational Accounting Standards Board (IASB)
8、, 30 Cannon Street, London EC4M 6XH,United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411Email: iasbiasb.org Web: .iasb.org The International Accounting Standards Committee Foundation (IASCF), the authors andthe publishers do not accept responsibility for loss caused to any person who ac
9、ts orrefrains from acting in reliance on the material in this publication, whether such loss iscaused by negligence or otherwise.The IFRS for SMEs and its accompanying documents are published in three parts:ISBN for this part: 978-1-907026-18-8ISBN for complete publication (three parts): 978-1-90702
10、6-16-4Copyright ? 2009 IASCFAll rights reserved. No part of this publication may be translated, reprinted or reproducedor utilised in any form either in whole or in part or by any electronic, mechanical or othermeans, now known or hereafter invented, including photocopying and recording, or inany in
11、formation storage and retrieval system, without prior permission in writing fromthe IASCF. International Financial Reporting Standards (including International AccountingStandards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publicationsare copyright of the IASCF. The approved
12、 text of International Financial ReportingStandards and other IASB publications is that published by the IASB in the Englishlanguage. Copies may be obtained from the IASCF. Please address publications andcopyright matters to: IASC Foundation Publications Department, 1st Floor, 30 Cannon Street, Lond
13、on EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publicationsiasb.org Web: .iasb.orgThe IASB logo/the IASCF logo/Hexagon Device, the IASC Foundation Education logo, IASCFoundation, eIFRS, IAS, IASB, IASC, IASCF, IASs, IFRIC, IFRS, IFRSs, InternationalAccounting S
14、tandards, International Financial Reporting Standards and SIC are TradeMarks of the IASCF.IFRS FOR SMES BASIS FOR CONCLUSIONS JULY 2009CONTENTSparagraphsBASIS FOR CONCLUSIONS ONINTERNATIONAL FINANCIAL REPORTING STANDARD FORSMALL AND MEDIUM-SIZED ENTITIESBACKGROUNDDiscussion paper (JRecognition and m
15、public round tablesBoard deliberationsExposure draft (FebField testsResponses to the eBoard redeliberatioAdditional input to Special outreachFinal IFRS for SMEsThis Basis for ConcWHY GLOBAL FINAShould the IASB deShould others dDo national staAn IFRS for SMExisting IFRSsDifferent users neeAdoption of an IFRSare not appropriateTHE OBJECTIVE OWhy determinationdistributable incomWhy it is no
