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:
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).