IFRS for SMEs: The basics
This factsheet introduces the key accounting provisions of the IFRS for SMEs and considers which entities are eligible to use the standard.
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- 2015 Issued Standard – IFRS for SMEs
The 2015 Issued Standards include all amendments issued up to and including 1 June 2015.
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Summary and timeline
Looking for the synopsis? Our IFRS for SMEs summary and timeline features information on current proposals and a timeline of IASB updates.
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