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New IFRS for SMEs training module

  • IFRS for SMEs (mid blue) Image

Dec 21, 2012

The IFRS Foundation Education Initiative has developed a training module for Section 9 of the IFRS for SMEs "Consolidated and Separate Financial Statements." This section defines the circumstances in which an entity presents consolidated financial statements and the procedures for preparing those statements. It also includes guidance on separate financial statements and combined financial statements.

Ultimately, the IFRS for SMEs training material will include 35 stand-alone modules — one for each section of the IFRS for SMEs. Currently, 32 modules are available. Most are also available in Arabic, Russian, Spanish, and Turkish.

Click for more information on the Section 9 training module or to access all training modules on the IASB's Web site.

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