Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:International_Organization_for_Standardization
|
| gptkbp:aims_to |
Reduce financial reporting burden
|
| gptkbp:based_on |
Full IFRS Standards
|
| gptkbp:developed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:enhances |
Comparability of financial statements
|
| gptkbp:exemplifies |
Financial Reporting
|
| gptkbp:facilitates |
Access to capital
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS for SMEs
|
| gptkbp:includes |
Recognition and measurement principles
|
| gptkbp:is |
A set of accounting standards
|
| gptkbp:is_adopted_by |
Countries worldwide
|
| gptkbp:is_designed_for |
Entities without public accountability
|
| gptkbp:is_used_in |
Financial reporting for SMEs
|
| gptkbp:provides |
Guidance for accounting
|
| gptkbp:published_in |
gptkb:2009
|
| gptkbp:requires |
Less disclosure than full IFRS
|
| gptkbp:target_audience |
Small and Medium-sized Entities
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_Board_(IASB)
|
| gptkbp:bfsLayer |
6
|