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IFRS FOR SME (SMEs) »

[9 Jul 2009 | 2 Comments | 2,191 views]
IFRS for Small and Medium Sized Entities (SMEs)

Dear All
this is just to inform you that the IASB issued today an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs).
You can download all the related documents
- Standards
- Basis of Conclusions
- Illustrative Financial Statements Presentation and Disclosure Checklist
here (you need to register at IASB website):
http://www.iasb.org/IFRS+for+SMEs/IFRS+for+SMEs+and+related+material/IFRS+for+SMEs+and+related+material.htm
In addition you can purchase a printed copy of IFRS for SMEs here:
http://eifrs.iasb.org/eifrs/RegisterMyInterest
Have a good joining
Kind Regards
Simone Salvi

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IFRS FOR SME »

[1 Feb 2009 | 2 Comments | 1,737 views]

 

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 …