PKF Update 4 - IFRS for SMEs

On 9 July 2009 the International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs).

MEs include all entities that are not publicly traded and that are not banks or similar financial institutions. The project started in June 2004 with the publication of the discussion paper (DP) Preliminary Views on Accounting Standards for Small and Medium-sized Entities. The exposure draft (ED) was issued in February 2007 and the ED was subsequently translated into four languages. In addition to this, the board undertook field testing of the ED with 116 small companies in 20 countries participating.

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IFRS Update 4 - IFRS for SMEs.pdf [PDF]

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