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  • 2010-12-28 · ®IFRS Foundation: Training Material for the IFRS for SMEs (version 2010-1) 28 Module 3 – Financial Statement Presentation Answers Q1 (d) see paragraph 3.2 Q2 (d) see paragraph 3.3 Q3 (a) see paragraph 3.3 Q4 (d) see paragraph 3.8 Q5 (c) see paragraphs
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  • 2015-6-3 · The IFRS for SMEs was published in July 2009. It is a matter for authorities in each territory to decide which entities are permitted or even required to apply IFRS for SMEs. One aim of the IFRS for SMEs is to provide a standard for entities in countries that have no national GAAP. IFRS for SMEs …

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