Additional educational module on the IFRS for SMEs on specialised activities
26 Feb 2019
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 accounting and reporting by small and medium-sized entities (SMEs) that are involved in agriculture, extractive activities and service concession, applying Section 34 Specialised Activities of the IFRS for SMEs.
Please click to access all 34 IFRS for SMEs modules available so far (free registration required).