Final module on the IFRS for SMEs on transition to the standard
04 Mar 2019
The IFRS Foundation has issued the 35th and final 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 that a first-time adopter of the IFRS for SMEs follows as specified in Section 35 Transition to the IFRS for SMEs of the IFRS for SMEs.
Please click to access all 35 IFRS for SMEs modules (free registration required).