IFRS for SMEs Update
From the IFRS Foundation

Issue 2013-08, September 2013
Welcome to the IFRS for SMEs Update

The IASB's IFRS for SMEs Update is a staff summary of news relating to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). All issues of the IFRS for SMEs Update are available in both HTML and PDF format on the IASB's website. To subscribe use the link on the right.


Contact us

If you have news about IFRS for SMEs activities in your jurisdiction please contact Paul Pacter and Michelle Fisher (details below)

Content of the IFRS for SMEs, implementation and adoption issues:

Darrel Scott
IASB Board Member and Chairman of SME Implementation Group

Michelle Fisher
Senior Technical Manager—IFRS for SMEs

Training material, conferences, and workshops:
Michael Wells
Director, IFRS Education Initiative

Copyright and translation issues:
Nicole Johnson
Content Services Principal
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Upcoming Exposure Draft of proposed amendments to the IFRS for SMEs

The IASB finalised its technical discussions under the initial comprehensive review of the IFRS for SMEs at its June 2013 meeting. On the basis of those discussions, the IASB has developed an Exposure Draft of proposed amendments to the IFRS for SMEs. The IASB expects to publish this Exposure Draft for public comment on 3 October 2013 with a 150-day comment period. More information on the initial comprehensive review is available on the SME webpages of the IASB website (www.ifrs.org)

The Exposure Draft will be available to download from the comment on a proposal section of the IASB website. eIFRS subscribers will be able to download the document here. Comprehensive subscribers will be sent a printed copy of the document. Printed copies will also be available to order here.

To receive all forthcoming publications alerts please click here.

New English-language training module: Module 26 Share-based Payment

The IFRS Foundation Education Initiative has posted online a new module of its training material on the IFRS for SMEs: Module 26 Share-based Payment.

Module 26 covers Section 26 Share-based Payment of the IFRS for SMEs which specifies the accounting for share-based payment transactions including those that are equity- or cash-settled or those when the terms of the arrangement provide a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments.

All IFRS for SMEs training modules can be accessed here.

IFRS for SMEs translations: status report

Here is the current status of the IFRS for SMEs translations that have been approved by the IFRS Foundation:

Completed: Albanian*, Arabic, Armenian*, Bosnian*, Chinese (simplified)*, Croatian*, Czech*, Estonian*, French*, German, Hebrew*, Italian*, Japanese*, Kazakh*, Khmer*, Lithuanian*, Macedonian*, Mongolian*, Polish*, Portuguese*, Romanian*, Russian*, Serbian, Spanish*, Turkish* and Ukrainian*.

Under discussion with the IFRS Foundation: Afrikaans, Georgian, Kyrgyz and Turkmen.

*Available for free download here (for translations not marked with an * please see our webshop for details on how to purchase a hard copy).

Where to obtain IFRS for SMEs materials
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Disclaimer: The content of this Update does not represent the views of the IASB or the IFRS Foundation and is not an official endorsement of any of the information provided. The information published in this newsletter originates from various sources and is accurate to the best of our knowledge.
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