SME Implementation Group publishes draft Q&As for comment
Nov 21, 2011
The SME Implementation Group (SMEIG) has published two draft questions and answers (Q&As) on the IFRS for SMEs.
Click for access to the Q&As:
- Recycling of cumulative exchange differences on disposal of a subsidiary (link to IASB website)
- Fallback to IFRS 9 Financial Instruments (link to IASB website)
Q&As are non-mandatory guidance. Comments are due by 31 January 2012.