株式会社極東書店トップ＞商品一覧＞ Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises (SMEGA) : Level 2 - Guidance. (Sales No.: E.04.II.D.14).

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Name: Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises (SMEGA) : Level 2 - Guidance. (Sales No.: E.04.II.D.14).
Author: ANCTAD
ISBN: 978-92-1-112621-1

Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises (SMEGA) : Level 2 - Guidance. (Sales No.: E.04.II.D.14). 中小企業のための会計・財務報告ガイドライン

・ISBN 978-92-1-112621-1 paper

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著者・編者	ANCTAD,
出版社	(UN, US)
出版年月	2004
ページ数	66 pp.
言語	ENG
ニュース番号	＜513-579＞

解説

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 2 enterprises, applicable to larger business enterprises whose shares are not publicly traded and those in which there is no significant public interest. The approach proposed is accruals-based accounting, based on that set out in international accounting standards.