Supporting Materials for the IFRS for SMEs
25 April 2018
The International Accounting Standards Board (IASB) has issued educational material on three sections of the International Financial Reporting Standard for Small and medium-sized Entities (IFRS for SMEs).
The sections of the IFRS for SME’s for which material has been issued are:
- Module 1 – Small and Medium=-sized Entities
- Module 3- Financial Statement presentation
- Module 17 – Property, Plant and Equipment
The IASB intends to issue material on all 35 sections of the IFRS for SMEs. The educational material for these first 3 sections is available from the ISAB’s web site here.