IFRS Foundation publishes new educational module on IFRS for SMEs Accounting Standard
IFRS Foundation publishes new educational module on IFRS for SMEs Accounting Standard
The IFRS Foundation has developed stand-alone educational modules for each section of the IFRS for SMEs Accounting Standard. Free registration is required to access these modules.
Each module includes the following for the section that it addresses:
Each module includes the following for the section that it addresses:
- requirements of that section (including illustrative notes and examples)
- a discussion of the applicable significant estimates and other judgements
- A comparison with the full IFRS Accounting Standards
- Tests of your knowledge
- Application of your knowledges (case studies)