How do UK GAAP, IFRS for SMEs and IFRS compare?
Similarities and differences – A comparison of UK GAAP, IFRS for SMEs and IFRS helps preparers and users understand the differences that exist between UK GAAP, the IFRS for SMEs and IFRS. This publication is designed to help preparers and users understand the differences that exist between UK GAAP, the IFRS for SMEs and IFRS. It takes into account authoritative pronouncements issued under UK GAAP, IFRS for SMEs and IFRS published up to 30 September 2010, excluding IFRS 9, ‘Financial instruments’. Written by PwC’s Accounting Consulting Services team, the publication includes an executive summary demonstrating how converting to IFRS for SMEs or IFRS has implications far beyond an entity’s financial reporting function. It also highlights the additional differences that the ASB’s proposals will have as a result of aligning the IFRS framework with UK Company legislation for those that will apply Tier 1 and Tier 2 with reduced disclosures. Pricing and order details The book is priced at £45
