home  news  study zone  career advice  pq awards  free mag  advertise  contact  nq mag
PQ magazine is for part qualified accountants.

Read the latest web issue here if you like what you see sign up today

Latest News

IFRS for SMEs modules

18 December 2018

The IFRS Foundation is developing stand-alone modules, one for each section of the 2015 version of the IFRS for SMEs standard.

These modules are designed to provide support to anyone learning about, applying, or reading financial statements prepared using, the IFRS for SMEs standard.

Each module includes the following:
*Requirements the full text of the section of the IFRS for SMEs standard reproduced with added notes and examples. The notes and examples are designed to explain and illustrated the requirements.
*Significant estimates and other judgments a discussion of the significant estimates and other judgments likely to be made in accounting for transactions and events when applying the section of the IFRS for SMEs.
*Comparison with full IFRS standards a summary of the main differences between the section of the IFRS for SMEs standard and the corresponding standard from full IFRS standards.
*Test your knowledge MCQs, with answers, designed to test knowledge of the requirement of the IFRS for SMEs standard.
*Apply your knowledge case studies, with solutions, designed to develop the skills needed to account for transactions and events in accordance with the IFRS for SME standard.

[«all news]
preload preload preload preload
Subscribe to RSS