International Financial Reporting Standards (IFRS)

IFRS for Small and Medium-sized Entities (SMEs)
Section 8: Notes to the Financial Statements

1. Information to be included in the notes
(1) basis of financial statements preparation
--> and accounting policies

(2) information required by IFRS
--> but not presented in financial statements

(3) information relevant for understanding
--> of financial statements

2. Order of information in the notes
(1) compliance with IFRS for SMEs
(2) significant accounting policies
(3) information supporting financial statements
(4) other disclosures