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IFRS for SMEs syllabus

View the full syllabus for the IFRS for SMEs programme.

Programme content

  • 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 


Module  Title
Module 1   Financial reporting context
Module 2   IFRS framework
Module 3   Small and medium-sized entities
Module 4   Financial statement presentation
Module 5   Statement of financial position
Module 6   Statement of comprehensive income and income statement
Module 7  Statement of changes in equity and statement of income and retained earnings
Module 8   Statement of cash flows
Module 9   Notes to the financial statements
Module 10   Consolidated and separate financial statements
Module 11   Business combinations
Module 12   Investments in associates and joint ventures
Module 13   Assets
Module 14   Liabilities
Module 15   Financial instruments 
Module 16   Related parties and industry specific guidelines
Module 17   Transition to the IFRS for SMEs