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Companies that have high levels of international activities are among the group that would benefit from a switch to IFRS Standards. Companies that are involved in foreign activities and investing benefit from the switch due to the increased comparability of a set accounting standard. Ball has expressed some scepticism of the overall cost of the international standard; he argues that the enforcement of the standards could be lax, and the regional differences in accounting could become obscured behind a label.

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He also expressed concerns about the fair value emphasis of IFRS and the influence of accountants from non- common-law regions, where losses have been recognised in a less timely manner. It does not override the requirements of individual IFRSs. Some companies may use the Framework as a reference for selecting their accounting policies in the absence of specific IFRS requirements.


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The Conceptual Framework for Financial Reporting defines the fundamental qualitative characteristics of financial information to be: [16]. The Conceptual Framework defines the elements of financial statements to be:- [17]. An item is recognized in the financial statements when: [18]. In some cases specific standards add additional conditions before recognition is possible or prohibit recognition altogether.


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An example is the recognition of internally generated brands, mastheads , publishing titles, customer lists and items similar in substance, for which recognition is prohibited by IAS Whilst the standard on provisions, IAS 37, prohibits the recognition of a provision for contingent liabilities, [21] this prohibition is not applicable to the accounting for contingent liabilities in a business combination.

In that case the acquirer shall recognise a contingent liability even if it is not probable that an outflow of resources embodying economic benefits will be required.

Concepts of capital maintenance are important as only income earned in excess of amounts needed to maintain capital may be regarded as profit. The Conceptual Framework describes the following concepts of capital maintenance: [23]. Most entities adopt a financial concept of capital maintenance. However, the Conceptual Framework does not prescribe any model of capital maintenance. IFRS financial statements consist of:- [24]. Cash flow statements in IFRS are presented as follows: [35] [36]. This included the following criticisms:- [37] [38].

IFRS Made Easy by Steven M. Bragg

He sought to counter these, describing them as misconceptions [40]. Start on. Show related SlideShares at end. WordPress Shortcode.

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The IFRS for SMEs Standard

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