SME field test questionnaire in French and Spanish

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30 Jun 2007

In News Story of 20 June 2007 we reported that the IASB has launched a comprehensive programme for field testing the proposals in the Exposure Draft (ED) of an IFRS for Small and Medium-sized Entities (IFRS for SMEs).

The testing will help to identify aspects of the (ED) that may need reconsideration. Companies taking part in the field test are asked to provide background information about the company, submit their most recent annual financial statements under their existing accounting framework, prepare financial statements in accordance with the proposed IFRS for SMEs for the same financial year, and respond to a series of questions designed to identify any specific problems the company encountered in applying the exposure draft. Initially, the IASB published the field test questionnaire in English. The IASB has now posted the French and Spanish translations of the field test questionnaire:

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