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