Additional IFRS for SMEs educational modules on intangible assets other than goodwill and on business combinations and goodwill

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31 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.

The modules focus on the requirements for accounting and reporting of intangible assets other than goodwill and of business combinations and goodwill applying the following sections of the IFRS for SMEs:

  • Section 18 Intangible Assets other than Goodwill
  • Section 29 Business Combinations and Goodwill

Please click to access all 32 IFRS for SMEs modules available so far (free registration required).

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