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International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs)

International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs)

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ISMQ
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The IFRS for SMEs is a self-contained standard designed to meet the needs and capabilities of small and medium-sized entities (SMEs).Compared with full IFRSs, the IFRS for SMEs is less complex in several ways.

The IFRS for SMEs is the first internationally recognized set of accounting standards designed specifically for SMEs. IFRS for SMEs is a separate add-on product and not included in the existing International Accounting Standards on Checkpoint (WIASB) database of IASB standards. IFRS for SMEs contains the Standard itself (along with the Basis for Conclusions and Illustrative Financial Statements Presentation and Disclosure Checklist), IFRS for SMEs Updates, Training Modules, and related Exposure Drafts. Also included is the Guide for Micro-sized Entities Applying the IFRS for SMEs.