IFRS in Focus — IASB issues 2015 Amendments to the IFRS for SMEs

Published on: 28 May 2015

This newsletter explains the May 2015 amendments to the IASB's International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). The amendments are the result of the first comprehensive review of that standard and are effective for annual periods beginning on or after 1 January 2017.


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