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About the IFRS for SMEs learning and assessment programme

Developed by leading experts in international financial reporting standards, this programme is ideal whether you work for or in a small or medium-sized enterprise (SME).


  • No entry requirements.
  • Flexible and self-taught programme, so you can learn at a time convenient for you.
  • Available worldwide.

What is the IFRS for SMEs programme?

Our learning and assessment programme tailored for small and medium-sized enterprises (SMEs) provides a comprehensive overview of the IFRS for SMEs and will develop your knowledge. Whether you work within or for an SME, the programme will give you the guidance, knowledge and reassurance you will need to support your employer and your clients. The IFRS for SMEs learning and assessment programme is certificate-level and available worldwide. Accessible online, it is a flexible and self-taught programme, so you can learn at a time convenient for you.

IFRS for SMEs programme at a glance

Level Certificate
Start date  Anytime
Entry requirements  There are no entry requirements for this programme.
What will I learn? 

The programme will enable you to:

  • understand and apply the IFRS for SMEs to your organisation 
  • assess the standard's commercial impact on your organisation and your client's organisation
  • make informed decisions and provide practical advice 
  • produce and interpret financial statements and information

Download the brochure

What's involved? The programme covers:

  • Context and environment of IFRSs 
  • Framework for preparation and presentation of financial statements 
  • Format and content of IFRS for SMEs financial statements 
  • All sections of the IFRS for SMEs standard

View the full programme

Study time  25-30 hours (on average) over 12 months.
Study options  Self-study online learning or Classroom and distance learning.
Find out more about these study options
Language options 

The programme information is also available in Spanish.

View Spanish version of this programme

 Programme element  Cost 
 IFRS for SMEs learning and assessment programme (includes online learning materials and online assessment)  £175
 Online learning materials only  £140
 Online assessment only  £100

Prices quoted are in GBP Sterling and excludes VAT.

*ICAEW members and current ACA students qualify for a 20% discount. To activate this discount, enter your member or student number when ordering. Discounts on multiple purchases are also available and will automatically be applied.
How to apply  Order online at Gillards

Buy online learning materials

You are able to purchase the online learning materials on their own. They include 17 modules with illustrations and examples, to help you understand and apply the IFRS for SMEs. Each module is supported by a set of practice questions that you can take when you finish each module. The practice questions will help you put theory into practice and implement immediately in your workplace. You can also test your knowledge in preparation for the final online assessment.

Buy online assessment

You also have the option to buy the online assessment separately, without the learning materials. The assessment is 80 minutes long and contains 40 multiple-choice questions selected at random. You will receive your results immediately and when you pass you can download and print your certificate of completion.