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The IFRS for SMEs: Considering the Alternatives

Oct 21, 2013
From the IFRS Institute

This publication provides a general overview of the requirements of the International Financial Reporting Standard for Small and Medium-sized Entities (The IFRS for SMEs).

The publication also includes discussion on the scope and applicability, considerations for entities contemplating the adoption of the standard, and a comparison of the IFRS for SMEs requirements to full IFRSs.

Read The IFRS for SMEs: Considering the Alternatives