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Additional educational modules on the IFRS for SMEs on share-based payment and on concepts and pervasive principles

  • IFRS for SMEs (mid blue) Image

11 Jan 2019

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

The modules focus on the general requirements for presenting share-based payment transactions applying Section 26 Share-based Payment and on the concepts (Section 2) that underlie financial statements prepared in accordance with the of the IFRS for SMEs.

Please click to access all 25 IFRS for SMEs modules available so far (free registration required).

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