Articles in the IFRS FOR SME Category
IFRS FOR SME, IFRS FOR SME (SMEs), RESOURCES »
The IASC Foundation is developing 35 stand-alone training modules – one for each section of the IFRS for SMEs. The modules are free-to-download. The training material has been subject to multi-level peer review. It has not been approved by the IASB. Modules are related to:
- Small and Medium-sized Entities
- Financial Statement Presentation
- Statement of Financial Position
- Statement of Comprehensive Income and Income Statement
- Notes to the Financial Statements
- Accounting Policies, Estimates and Errors
- Inventories
- Investment Property
- Property, Plant and Equipment
- Government Grants
- Borrowing Costs
- Events after the End of the …
AUDIT, EVENTS, FINANCIAL INSTRUMENTS, IFRS, IFRS BLOG, IFRS FOR SME, IFRSLIST.COM, LOCAL GAAP vs IFRS »
IFRS FOR SME »
IASB has just published on iasb.org website january’s newsoletter containing useful updates about IFRS Light (SMEs).
The main items contained in this newsletter are the following:
Title of standard| From “IFRS for SMEs” to “IFRS for private entities”, but IASB announced that the final definition of this standard is “IFRS for non-publicly accountable entities” or IFRS for NPAEs
Complex accounting policy option
Consolidation
Goodwill and other indefinitive-life intangible assets
Financial Instruments
Special Purpose Entities (SPE)
Measurement of post-acquisition income
I suggest you to visit the below mentioned link to find useful updates about IFRS for Small and Medium Sized …































