Applying IFRS For SMEs

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IFRS for Small and Medium-Sized Entities (IFRS for SMEs) The 'IFRS for Small and Medium-Sized Entities' ('IFRS for SMEs') is a set of international accounting requirements developed specifically for small and medium-sized entities (SMEs). It has been prepared on IFRS foundations but is a stand-alone product that is separate from the full set of International Financial Reporting Standards (IFRSs). The IFRS for SMEs has simplifications that reflect ... Applying IFRS for SMEs Applying IFRS for SMEs (2nd Edition) provides a detailed look at the application of the revised IFRS for SMEs standard as issued in by the International Accounting Standards Board (IASB) in 2015. The amended standard provides areas of relief from the onerous provisions of full IFRS. IFRS for SMEs: Which entities should be applying it ... The IFRS for SMEs is a separate International Financial Reporting Standard that is intended to apply to the general purpose financial statements of entities that are typically small and medium-sized entities (SMEs), private entities, and non-publicly accountable entities. Entities that prepare financial statements (referred to as general purpose financial statements) for external users ...