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International Financial Reporting Standards (IFRS) |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
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IFRS
for Small and Medium-sized Entities (SMEs) |
IFRS,
U.S. GAAP Codification,
IFRS
Overview,
IFRS for
SMEs
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Principles of Accounting,
Intermediate Accounting, Accounting Textbooks |
 Securities Law
Library,
U.S. Tax
Code by Section,
Accounting Terms |
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IFRS for SMEs Section 1: Small and Medium-sized Entities |
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IFRS-SME 1. IFRS for SMEs is 2. SMEs meet (A) and (B) 3. Examples of public accountability (2) banks and others whose primary business includes (C) |
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IFRS IFRS is required for public companies of --> European Union member states --> effective January 1, 2005 --> Commission Regulation No. 1606/2002 |
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U.S. GAAP Codification Codification by FASB is --> the single source of authoritative GAAP --> for nongovernmental entities --> effective July 1, 2009 --> Topic 105-10-05-1 |
| IFRS for
SMEs |
| U.S. GAAP Codification |
| IAS 40 - IAS 41 |
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IAS 40:
Investment property |
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IAS
40 Technical Notes |
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IAS 41:
Agriculture |
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