New IFRS for SMEs training module
21 Dec 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.
Please click for more information on the Section 9 training module or access all training modules on the IASB website.
