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SME UNDER UK GAAP

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SME UNDER UK GAAP

  • This topic has 4 replies, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • November 6, 2015 at 4:05 pm #280843
    syed ali
    Member
    • Topics: 92
    • Replies: 54
    • ☆☆

    mike sme under uk gaap is examinable topic or not

    November 6, 2015 at 4:12 pm #280849
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22699
    • ☆☆☆☆☆

    This is an extract from the syllabus:

    “11. Reporting requirements of small and medium- sized entities (SMEs)

    a) Discuss the accounting treatments not allowable under the IFRS for SME’s including the revaluation model for certain assets , [3]

    b) Discuss and apply the simplifications introduced by the IFRS for SME’s including accounting for goodwill and intangible assets,

    c) Discuss the key differences between the IFRS for SMEs and UK GAAP. [2]”

    It looks like it, doesn’t it!

    November 6, 2015 at 4:30 pm #280860
    syed ali
    Member
    • Topics: 92
    • Replies: 54
    • ☆☆

    its mean uk gaap is examinable

    November 6, 2015 at 4:51 pm #280870
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22699
    • ☆☆☆☆☆

    That’s what it looks like to me too!

    November 6, 2015 at 4:54 pm #280871
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22699
    • ☆☆☆☆☆

    Here’s an extract from “examinable documents”:

    “Differences in principle not actual accounting differences examinable between FRSSE and IFRS for SME”

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Viewing 5 posts - 1 through 5 (of 5 total)
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