IFRS Foundation publishes educational modules 2 and 7 on IFRS for SMEs Accounting Standard
IFRS Foundation publishes educational modules 2 and 7 on IFRS for SMEs Accounting Standard
The IFRS Foundation has added two stand-alone educational modules on the IFRS for SMEs Accounting Standard. Module 2 addresses concepts and pervasive principles and module 7 the statement of cash flows. Free registration is required to access these modules.
Each module includes the following for the section that it addresses:
Each module includes the following for the section that it addresses:
- requirements of that section (including illustrative notes and examples)
- a discussion of the applicable significant estimates and other judgements
- a comparison with the full IFRS Accounting Standards
- tests of your knowledge
- application of your knowledges (case studies)