- 2,073
- 기타
- 중소기업에 대한 회계 절차 (audit) 간소화 예정 (2011년 1월부터)
페이지 정보
- 한국촌 (hansing)
-
- 2,017
- 0
- 0
- 2010-12-04
본문
적용 대상 중소기업 (Small and Medium sized enterprises)
a. It is not publicly accountable
b. It publishes general purpose financial statements for external users and
c. It satisfies at least two of the three following criteria :
1. Total annual revenue of not more than S$10 million
2. Total gross assests of not more than S$10 million
3. Total number of employees of not more than 50
원문 내용 및 참고자료 보기 : http://www.asc.gov.sg/press_sfrs_se.htm
http://www.asc.gov.sg/attachments/SFRS%20for%20SE%20(Statement)-z.pdf
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