Additional educational modules on the IFRS for SMEs available
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).
