SME Implementation Group publishes three draft guidance for public comment
14 Apr 2011
The SME Implementation Group has published for public comment three questions and answer documents (Q&A) on draft guidance related to the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).
The three Q&As cover:
- Captive insurance subsidiaries
- Interpretation of traded in a public market'
- Investment funds with only a few participants
Comments are due 15 June 2011. Click for:
- IASB press release (link to IASB website)
- Draft Q&A 2011/02 Captive insurance subsidiaries (link to IASB website)
- Draft Q&A 2011/03 Interpretation of 'traded in a public market' (link to IASB website)
- Draft Q&A 2011/04 Investment funds with only a few participants (link to IASB website)