IFRS for SMEs Training Modules
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The International Accounting Standards Board is developing 35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).
The training material has been subject to multi-level peer review. It has not been approved by the IASB. You need to be a registered user to access the IFRS for SMEs training material and the registration is free of charge. eIFRS subscribers and registered users can access the material with their username and password. (IFRS.org)
| Modules | Titles |
1 |
Small and Medium-sized Entities |
2 |
Concepts and Pervasive Principles |
3 |
Financial Statement Presentation |
4 |
Statement of Financial Position |
5 |
Statement of Comprehensive Income and Income Statement |
6 |
Statement of Changes in Equity and Statement of Income and Retained Earnings |
7 |
Statement of Cash Flows |
8 |
Notes to the Financial Statements |
10 |
Accounting Policies, Estimates and Errors |
11 |
Basic Financial Instruments |
13 |
Inventories |
14 |
Investments in Associates |
15 |
Investments in Joint Ventures |
16 |
Investment Property |
17 |
Property, Plant and Equipment |
18 |
Intangible Assets Other Than Goodwill |
20 |
Leases |
21 |
Provisions and Contingencies |
23 |
Revenue |
24 |
Government Grants |
25 |
Borrowing Costs |
28 |
Employee Benefits |
29 |
Income Tax |
30 |
Foreign Currency Translation |
32 |
Events after the End of the Reporting Period |
33 |
Related Party Disclosures |
35 |
Transition to the IFRS for SMEs |
