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The IFRS for SMEs Accounting Standard IFRS for SMEs Training Modules for the second edition of the standard (effective for annual periods beginning on or after 1 January 2017)
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Module 1—Small and Medium-sized EntitiesModule 2—Concepts and Pervasive PrinciplesModule 3—Financial Statement PresentationModule 4—Statement of Financial PositionModule 5—Statement of Comprehensive Income and Income StatementModule 6—Statement of Changes in Equity and Statement of Income and Retained EarningsModule 7—Statement of Cash FlowsModule 8—Notes to the Financial StatementsModule 9—Consolidated and Separate Financial StatementsModule 10—Accounting Policies, Estimates and ErrorsModule 11—Basic Financial InstrumentsModule 12—Other Financial Instrument IssuesModule 13—InventoriesModule 14—Investments in AssociatesModule 15—Investments in Joint VenturesModule 16—Investment PropertyModule 17—Property, Plant and EquipmentModule 18—Intangible Assets other than GoodwillModule 19—Business Combinations and GoodwillModule 20—LeasesModule 21—Provisions and ContingenciesModule 22—Liabilities and EquityModule 23—RevenueModule 24—Government GrantsModule 25—Borrowing CostsModule 26—Share-based PaymentModule 27—Impairment of AssetsModule 28—Employee BenefitsModule 29—Income TaxModule 30—Foreign Currency TranslationModule 31—HyperinflationModule 32—Events after the End of the Reporting PeriodModule 33—Related Party DisclosuresModule 34—Specialised ActivitiesModule 35—Transition to the IFRS for SMEs
Module 1—Small and Medium-sized EntitiesModule 2—Concepts and Pervasive PrinciplesModule 3—Financial Statement PresentationModule 4—Statement of Financial PositionModule 5—Statement of Comprehensive Income and Income StatementModule 6—Statement of Changes in Equity and Statement of Income and Retained EarningsModule 7—Statement of Cash FlowsModule 8—Notes to the Financial StatementsModule 9—Consolidated and Separate Financial StatementsModule 10—Accounting Policies, Estimates and ErrorsModule 11—Basic Financial InstrumentsModule 12—Other Financial Instrument IssuesModule 13—InventoriesModule 14—Investments in AssociatesModule 15—Investments in Joint VenturesModule 16—Investment PropertyModule 17—Property, Plant and EquipmentModule 18—Intangible Assets other than GoodwillModule 19—Business Combinations and GoodwillModule 20—LeasesModule 21—Provisions and ContingenciesModule 22—Liabilities and EquityModule 23—RevenueModule 24—Government GrantsModule 25—Borrowing CostsModule 26—Share-based PaymentModule 27—Impairment of AssetsModule 28—Employee BenefitsModule 29—Income TaxModule 30—Foreign Currency TranslationModule 31—HyperinflationModule 32—Events after the End of the Reporting PeriodModule 33—Related Party DisclosuresModule 34—Specialised ActivitiesModule 35—Transition to the IFRS for SMEs