Additional educational modules on the IFRS for SMEs on provisions and contingencies and on employee benefits available
16 Jan 2019
The IFRS Foundation has issued two 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 requirements for accounting and reporting of provisions and contingencies and of employee benefits applying the following sections of the IFRS for SMEs:
- Section 21 Provisions and Contingencies
- Section 28 Employee Benefits
Please click to access all 27 IFRS for SMEs modules available so far (free registration required).