IFRS for SMEs
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The Arabic version of the International Financial Reporting Standard for Small- and Medium-sized Entities (IFRS for SMEs), issued for the first time by the International Accounting Standards Board (IASB). The IFRS for SMEs aims at fulfilling the requirements of small and medium entities estimated to account for more than 95% of all companies around the world.
This Standard was found to be less complicated and more clarified than the International Financial Reporting Standards (IFRS) in many aspects:
The Standard was written in a clear andeasily translated language.
Issues irrelevant to small and medium entities were omitted.
While all IFRSs allow accounting policies options, the IFRS for SMEs allows the simplest option only.
This book includes one set of high quality, understandable and enforceable international accounting standards what require transparent, high quality and comparable information.