IFRS for SMEs definition

IFRS for SMEs means the International Financial Reporting Standards for Small and Medium Enterprises, as issued from time to time by the International Accounting Standards Board or its successor body;
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IFRS for SMEs means the International Financial Reporting Standards for Small and Medium Enterprises, as adopted by the board of the International Accounting Standards Committee, or its successor body, and approved for use in South Africa by the Financial Reporting Standards Council established in terms of section 203 of the Act;
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IFRS for SMEs means the International Financial Reporting Standards for Small and Medium Enterprises, as adopted from time to time by the Board of the International Accounting Standards Committee, or its successor body, and approved for use in South Africa from time to time by the Financial Reporting Standards Council established in terms of section 203;
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Examples of IFRS for SMEs in a sentence

  • Such "pan-EU GAAP" may be the IFRS, IFRS for SMEs, or another standard commonly agreed at the EU level.

  • The guideline contains references to the specific paragraphs of IFRS for SMEs that the requirements of the guideline are based on.

  • Time spent on any other financial reporting framework, including IFRS for SMEs, will not be considered in ascertaining whether this requirement has been met.

  • Attachment 2 to this note contains the draft technical work plan, based on the IASB’s work plan at the time of preparing this paper (excluding the IFRS Taxonomy and the IFRS for SMEs projects) and the EFRAG research work plan.

  • Other strategies that tend to favour non-disclosure of information, i.e. non-communication, are topic-avoidance (culturally inappropriate content), silence (language external rather internal: pauses and silence to suggest contextual information rather than relating to discourse cohesive factors such as a shift in turns, syntax marking, foregrounding, division of meaning units, etc.).

  • The objective of the Request for Information is to obtain evidence that will assist the Board in deciding whether and how to develop an Exposure Draft of amendments to the IFRS for SMEs Standard.

  • Time spent on IFRS for SMEs is not considered due to its simplifications and exclusion of complex IFRS.

  • Private companies currently are permitted to prepare financial statements using IFRS, IFRS for Small and Medium-sized Entities (IFRS for SMEs), or an other comprehensive basis of accounting (OCBOA).

  • Not incorporating IFRS for SMEs or not using a similar approach for U.S. private companies could lead to further divergence with the IASB.

  • The International Accounting Standards Board’s (IASB) IFRS for SMEs should be used instead of developing a new framework.

Related to IFRS for SMEs

  • CCLS Chief means the manager, or successor, of Central Contracts and Legal Services or successor section or office.

  • service consumer means any person that receives or uses a service;

  • the Department means the Department of the Environment;

  • Municipal officers means those municipal officers that are required by law to be

  • Technical Contact shall have the meaning assigned to it in Section 4.2.

  • Customer Contact means the individual(s), whether a contract manager, category consultant or otherwise, who are to act for the Customer as the day to day point of contact for communications from the Contractor to the Customer in relation to the Contract, being the individual(s) identified in Section 2 of the Contract Schedule or otherwise notified to the Contractor from time to time;

  • Statutory Auditor means the auditor of a Company appointed under the provisions of the Companies Act, 1956 or under the provisions of any other applicable governing law;

  • Corporation’s Auditors means such firm of chartered accountants as the Corporation may have appointed or may from time to time appoint as auditors of the Corporation, including prior auditors of the Corporation, as applicable;

  • Legal and Sustainable means production and process methods, also referred to as timber production standards, and in the context of social criteria, contract performance conditions (only), as defined by the document titled "UK Government timber procurement policy: Definition of Legal and Sustainable for timber procurement" (available from the Authority on request and from the CPET website). The edition current on the day the Contract is awarded shall apply.

  • Business Contact Information means the names, mailing addresses, email addresses, and phone numbers of a party’s personnel, officers and directors and, with respect to Client, such information regarding Client’s vendors and customers that Accenture may have access to in maintaining the parties’ business relationship.

  • standards of generally recognised accounting practice means an accounting practice complying with standards applicable to municipalities or municipal entities as determined by the Accounting Standards Board

  • Corporate Headquarters means the location that is the primary center of direction, control and coordination for the company.

  • registered auditor means a person as defined in terms of the Auditing Professions Act, 20015((Act No. 26 of 2005);

  • Office of the Corporation means the executive office of the Corporation, anything in Section 131 of the General Corporation Law to the contrary notwithstanding.

  • the President means the Board of Governors, IISER Bhopal.

  • customs officer means any person acting as such in terms of the Customs and Excise Act [Chapter 23:02];

  • Campus police officer means a school security officer designated by the board of education of any school district pursuant to K.S.A. 72-6146, and amendments thereto.

  • proper officer (“swyddog priodol”) means an officer of that council within the meaning of section 270(3) of the Local Government Act 1972; and

  • Governance Committee means the Governance Committee of the Board.

  • Compliance Department means the Chief Compliance Officer of Federated and those other individuals designated by him or her as responsible for implementing this Code and the Associated Procedures.

  • Secretariat means the office constituted as per Sub-Clause (1) of Clause 6 of the Scheme.

  • Accountant General means the officer of the National Treasury designated as the Accountant- General;

  • Non-Executive Directors means the Directors who are not in whole time employment of the Company.

  • Information Commissioner means the UK Information Commissioner and any successor;

  • Executive Directors means a person appointed as director directly accountable to the municipal manager.

  • Technology Transfer has the meaning set forth in Section 5.2.