(IFRS) for Small and Medium-sized Entities (SMEs)

IFRS FOR SMES – JULY 2009(b)(c)(d)(e)the depreciation methods used.the useful lives or the depreciation rates used.the gross carrying amount and the accumulated depreciation (aggregatedwith accumulated impairment losses) at the beginning and end of thereporting period.a reconciliation of the carrying amount at the beginning and end of thereporting period showing separately:(i)(ii)(iii)(iv)(v)(vi)(vii)additions.disposals.acquisitions through business combinations.transfers to investment property if a reliable measure of fair valuebecomes available (see paragraph 16.8).impairment losses recognised or reversed in profit or loss inaccordance with Section 27.depreciation.other changes.This reconciliation need not be presented for prior periods.17.32 The entity shall also disclose the following:(a)(b)the existence and carrying amounts of property, plant and equipment towhich the entity has restricted title or that is pledged as security forliabilities.the amount of contractual commitments for the acquisition of property,plant and equipment.© IASCF 97