IASB posts latest draft of SME exposure draft
10 Nov 2006
The International Accounting Standards Board has posted the latest staff draft of an exposure draft of an International Financial Reporting Standard for Small and Medium-sized Entities (SMEs).
The draft is posted as two files:
- The draft IFRS and a draft Invitation to Comment
- Draft implementation guidance in the form of Illustrative Financial Statements and a Disclosure Checklist