第三级中小型企业会计和财务报告准则: Level 3 Guidance
联合国, 2003 - Business & Economics - 15 pages
In order to meet the accounting and financial reporting needs of small and medium-sized enterprises (SMEs), the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has proposed the adoption of a three-tier approach applicable to all types of SMEs, particularly those in developing countries and countries with economies in transition. This publication sets out guidance for level 3 enterprises, applicable to smaller companies which are often owner-managed and have a small number of employees. The approach proposed is accruals-based accounting, based on that set out in international accounting standards, but closely linked to cash transactions.
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31 December 20xx ACCOUNTING AND FINANCIAL accounting approach broadly accruals accounting approach Accumulated depreciation Annex approach broadly consistent balance sheet date Cash flow statements classified as non-current consistent with IAS Current assets Current liabilities derogation for newly Direct operating costs enterprise's operating cycle FINANCIAL REPORTING GUIDELINES financial reporting needs financial statements financing costs Less Geneva guidance for Level HaUHft historical cost IAS and IFRS IASB Increase/decrease in owners International Accounting Standards ISAR has developed item of property Level 3 enterprises Level 3 financial LEVEL 3 GUIDANCE level would apply liabilities 275 linked to cash MEDIUM-SIZED ENTERPRISES SMEGA Model income statement Naciones Unidas Nations Unies non-current assets non-current liabilities owner-managers permit a derogation plant or equipment Profit after tax provided in financial Qualitative characteristics Revenue rules are linked Sales set of financial simple accruals accounting simple accruals-based accounting SME agencies SMEGA for Level three levels Total indirect costs UNITED NATIONS PUBLICATIONS XYZ Ltd