IASB Publishes 2015 IFRS for SMEs Bound Volume

 01 December 2015

The 2015 IFRS for SMEs bound volume is now available.

Why use the IFRS for SMEs?

The IFRS for SMEs has simplifications that reflect the needs of users of SMEs´ financial statements and also take account of cost-benefit considerations. It is intended for entities that do not have public accountability as defined in the IFRS for SMEs. Compared with full IFRS, it is less complex in a number of ways:

In May the International Accounting Standards Board (IASB) publicised amendments to the IFRS for SMEs, and as of 1 December 2015 these amendments are available in two volumes.

This is the only official printed edition of the IASB´s International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) that incorporates and is updated by the 2015 Amendments to the IFRS for SMEs (effective for annual reporting periods beginning on or after 1 January 2017 with early application permitted).

To buy the bound volume please visit our shop.

To access Part A: The requirements please visit our SME materials page. You must be registered with eIFRS in order to view this content (you can register from this page).

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