SME Implementation Group publishes draft Q&A for comment

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  • SMEIG (SME Implementation Group) (mid blue) Image

27 Jun 2017

The SME Implementation Group (SMEIG) has published a draft question and answer (Q&A) on the IFRS for SMEs.

The Q&A addresses the accounting treatment for a financial guarantee issued by a parent company in that parent company's separate financial statements.

Comments are requested by 1 September 2017. The draft is available on the IASB website.

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