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.
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).
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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