Effective date of the 2015 amendments to the IFRS for SMEs

When 01 Jan 2017
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Timezone UTC
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2015 Amendments to the IFRS for SMEs was issued on 21 May 2015. Entities reporting using the IFRS for SMEs are required to apply the amendments for annual periods beginning on or after 1 January 2017. Earlier application is permitted.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.