IFRS/AFRS(SSEs)/IFRS(SMEs)
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Objective: Criteria for application of IFRS/AFRS(SSEs)/IFRS(SMEs) explained through categorization of companies.
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Contenu connexe
En vedette
Basically, the topic is selected for the companies that newly established either that company is product limited either services limited company. The company is in a boarder established or across the boarder established. I hope you like my presentation . Thank you....Strategies relate to decision making by saniah saleem rao
Strategies relate to decision making by saniah saleem raoVisiting Lecturer at Islamia University Bahawalpur, Bahawalnagar campus
En vedette (8)
Strategies relate to decision making by saniah saleem rao
Strategies relate to decision making by saniah saleem rao
Quality objective monitoring chart for geotech div at gc 2
Quality objective monitoring chart for geotech div at gc 2
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IFRS/AFRS(SSEs)/IFRS(SMEs)
- 2. 1 Public Interest Companies Listed company(a company that has issued debt or equity instruments in capital markets ), Subsidiary of a Listed company , Public utility or a Public sector company ,Company holding assets in fiduciary capacity. IFRS 2 Large Size Company An UNLISTED Company having Paid up capital of Rs. 200 m(20 Crore) or more + Turn over of Rs.1 billion (100 Crore) or more IFRS
- 3. 3 Medium Size Company An UNLISTED Company that is neither of the other three categories defined in the table IFRS For SMEs 4 Small Size Company An UNLISTED Company having Paid up capital not exceeding Rs.25 m (2.5 Crore ) + Turnover not exceeding Rs.100 m (10 Crore ) AFRS for SSCs
Notes de l'éditeur
- Note: 1:In case of large size company, both the conditions should be met simultaneously . 2:Paid up capital means:it includes irredeemable prefernce shares also.
- AFRS : ACCOUNTING AND FINANCIAL REPORTING STANDARDS