Property, plant and equipment and Public Interest Entity: Difference between pages
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imported>Doug Williamson (Expand definition to incorporate bearer plants. Source: IFRS webpage https://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/) |
imported>Doug Williamson m (Categorise and add links.) |
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''Financial reporting | ''Financial reporting and governance''. | ||
( | (PIE). | ||
A Public Interest Entity is an undertaking that is of significant public relevance because of the nature of its business, its size or the number of its employees. | |||
The financial audits of PIEs are subject to stricter regulation than audits of other entities, because of the relevance of the undertaking to the public. | |||
== See also == | == See also == | ||
* [[ | * [[Audit]] | ||
* [[ | * [[Entity]] | ||
* [[ | * [[Public interest]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category: | [[Category:Compliance_and_audit]] | ||
Revision as of 11:06, 11 July 2018
Financial reporting and governance.
(PIE).
A Public Interest Entity is an undertaking that is of significant public relevance because of the nature of its business, its size or the number of its employees.
The financial audits of PIEs are subject to stricter regulation than audits of other entities, because of the relevance of the undertaking to the public.
