Case study - based teaching material for the IFRS for SMEs
31 Oct 2014
The IFRS Foundation Education Initiative is developing a series of comprehensive Framework-based IFRS teaching materials to assist IFRS teachers to educate IFRS learners more effectively. The material is designed to develop in students the ability to make the judgements that are necessary to apply IFRSs. Now the first two case studies adapted for the IFRS for SMEs have been made available.
The two case studies are available on the IASB website:
- The Open Safari case study which focuses on judgements when accounting for non-financial assets in accordance with the IFRS for SMEs.
- The Amalgam case study which focusses on making judgements when applying the SME hierarchy.