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2 IASB

3 IASB IASB International Accounting Standards Board IFRS International Financial Reporting Standard for Smalland Medium-Sized Entities IFRS IASB IASB, IFRS for SMEs, International Accounting Standards Board, IASB, Basis for Conclusions on IFRS for SMEs, International Accounting Standards Board, IFRS IFRS IFRS IFRS SME

4 IFRS IFRS pure IFRS FASB Financial Accounting Standards Board FAF Financial Accounting Foundation PCC Private Company Council GAAP AICPA American Institute of Certified Public Accountants FRF Financial Reporting Framework for Small- and Medium-Sized Entities J-GAAP Hoffelder, Kathleen, Small Private Firms Getting Their Own Accounting Standards, CFO. com, November.. gaap-ifrs_gaap-ifrs-ocboa-other-comprehensive-basis-of-accounting-aicpa-smes AICPA, Exposure Draft, Proposed Financial Reporting Framework for Small- and Medium-Sized Entities, American Institute of Certified Public Accountants, November Tysiac, Ken, AICPA proposes Financial Reporting Framework for SMEs, Journal of Accountancy, November /Nov/ htm

5 IASB IFRS FRF IASB IFRS IASB IFRS IFRS IFRS IFRS IFRS IFRS IASB, Press Release, IASB publishes IFRS for SMEs, July 2009, p. 1. IASB, op. cit. IFRS for SMEs, pp. 69, IFRS IASB IFRS

6 IFRS SMEs non-publicly accountable entities public accountability IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IASB, op. cit. IFRS for SMEs, pp. 34..

7 IFRS IFRS IAS IFRS IASB IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IFRS IAS IAS IAS IAS IAS IAS IAS IFRS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IFRS IAS IFRS IFRS

8 IAS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IASB IFRS IFRS IFRS Mackenzie, Bruce, et. al., Applying IFRS for SMEs, Wiley, 2011 pp IFRS IASB, op.cit. Basis for Conclusions on IFRS for SMEs, BC37.. IASB IFRS IASB, IFRS for SMEs Fact Sheet, IFRS Foundation, September 2012, pp. 12.

9 IFRS IFRS IFRS IFRS

10 FASB GAAP OCBOA Other Comprehensive Basis of Accounting OCBOA AICPA Preparing and Reporting on Cash- and Tax-Basis Financial Statements de fact standards FASB FAF PCSIC Private Company Standards Improvement Council FAF PCC Private Company Council GAAP AICPA FRF FRF for SMEs Ramos, Michael J., Preparing and Reporting on Cash- and Tax-Basis Financial Statements, American Institute of Certified Public Accountants, 1998.

11 IFRS GAAP FRF IASB FAF PCC AICPA GAAP IFRS GAAP OCBOA GAAP Hoffelder, Kathleen, Mindthe GAAP Alternatives, CFO Magazine, September IFRS IFRS for SMEs GAAP small US GAAP FRF FRF for SMEs Hoffelder, Kathleen, Mind the GAAP Alternatives, CFO Magazine, September

12 FRF FRF FRF OCBOA IFRS FRF FRF FRF FASB GAAP

13 FRF for SMEs FRF CICA Canadian Institute of Chartered Accountants CICA Handbook principles GAAP FASB, Statements of Financial Accounting Concepts, No. 1, No. 2, No. 4, No. 5, No. 6 and No. 7, Financial Accounting Standards Board. FASB FASB, SFAC No. 8 Statement of Financial Accounting Concepts No., Conceptual Framework for Financial Reporting, Chapter 1 The Objective of General Purpose Financial Reporting, and Chapter 3, Qualitative Characteristics of Useful Financial Information, Financial Accounting Standards Board, September Hoffelder, op. cit Tysiac, op. cit Moss, Stuart and Nye, Jason, Heads UpAICPA proposes financial reporting framework for small and mediumsized entities, Deloitte & Touche LLp. heads-up / 2012 / heads-up-2014-aicpa-proposes-financial-reporting-framework-for-smalland-medium-sized-entities) AICPA, op. cit. FRF for SMEs, p. 3. FRF CICA

14 FASB FRF for SMEs SFAC No. 1 SFAC No. 8 SFAC No. 2 SFAC No. 8 SFAC No. 6

15 SFAC No. 5 ) VIE GAAP IFRS PCC GAAP FRF OCBOA AICPA FRF PCC PwC, PwC Comments on Proposed AICPA Financial Reporting Framework for Small- and Medium-Sized Entities, PwC comment letter AICPA, Pricewaterhouse Coopers LLP, January 2013.

16 IFRS PCC FRF

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,