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IFRS for SMEs - Effective from 1 January 2027 IFRS for SMEs Training Modules for the third edition of the standard (effective for annual periods beginning on or after 1 January 2027)
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Module 1—Small and Medium-sized EntitiesModule 2—Concepts and Pervasive PrinciplesModule 7—Statement of Cash FlowsModule 11—Financial InstrumentsModule 12—Fair Value MeasurementModule 19—Business Combinations and GoodwillModule 35—Transition to the IFRS for SMEs Accounting Standard
Module 1—Small and Medium-sized EntitiesModule 2—Concepts and Pervasive PrinciplesModule 7—Statement of Cash FlowsModule 11—Financial InstrumentsModule 12—Fair Value MeasurementModule 19—Business Combinations and GoodwillModule 35—Transition to the IFRS for SMEs Accounting Standard