Additional educational module on the IFRS for SMEs on accounting policies, estimates and errors

  • IFRS for SMEs (mid blue) Image

22 Dec 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 guidance for selecting and applying accounting policies in preparing financial statements and also covers changes in accounting estimates and corrections of errors in prior period financial statements applying Section 10 Accounting Policies, Estimates and Errors of the IFRS for SMEs.

Please click to access all 20 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.