Additional educational modules on the IFRS for SMEs available

  • IFRS for SMEs (mid blue) Image

25 Oct 2018

The IFRS Foundation has issued eight new stand-alone educational modules which support the learning, application, and reading of financial statements prepared with the IFRS for SMEs Standard.

The IFRS Foundation expects to issue stand-alone modules for each section of the 2015 IFRS for SMEs Standard (35 in total). This is the third batch of modules released by the Foundation; the first three modules were posted in April 2018, another seven modules were announced in August. The eight new modules released since August cover the following topics:

  • Statement of Financial Position
  • Notes to the Financial Statements
  • Investments in Associates
  • Investments in Joint Ventures
  • Government Grants
  • Borrowing Costs
  • Impairment of Assets
  • Foreign Currency Translation

Please click to access all 18 IFRS for SMEs modules available so far (free registration required).

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