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Additional educational module on the IFRS for SMEs on hyperinflation

  • IFRS for SMEs (mid blue) Image

23 Nov 2018

The IFRS Foundation has issued an additional new stand-alone educational module, which supports the learning, application, and reading of financial statements prepared with the IFRS for SMEs Standard.

The module focuses on the general requirements for preparing and presenting the financial statements of an entity whose functional currency is that of a hyperinflationary economy applying Section 31 Hyperinflation of the IFRS for SMEs.

Please click to access all 19 IFRS for SMEs modules available so far (free registration required).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.