IFRS for Small and Medium-sized Entities (SMEs)

International Financial Reporting Standards (IFRS)

U.S. GAAP Codification

IFRS International Standards

Accounting Standards, ASC

International Financial Reporting Standards (IFRS)
for Small and Medium-sized Entities (SMEs)

IFRS, U.S. GAAP Codification, IFRS Overview, IFRS for SMEs

Principles of Accounting, Intermediate Accounting, Accounting Textbooks

Securities Law Library, U.S. Tax Code by Section, Accounting Terms

IFRS for SMEs Overview

The following topics are not addressed by IFRS-SME:

   1. Earnings per share
       IAS 33: Earnings per share
   2. Interim financial reporting
       IAS 34: Interim financial reporting
   3. Assets held for sale
       IFRS 5: Non-current assets held for sale and discontinued operations
   4. Segment reporting
       IFRS 8: Operating segments

The following options are not available for IFRS-SME:

   1. Property, plant and equipment: Revaluation model, IAS 16
   2. Jointly-controlled entities: Proportionate consolidation, IAS 31
   3. Intangible assets: Revaluation model, IAS 38
   4. Fair value option for financial instruments, IAS 39
   5. Classification of financial instruments into available-for-sale financial assets, IAS 39
   6. Classification of financial instruments into held-to-maturity investments, IAS 39

IFRS for SMEs Section 1: Small and Medium-sized Entities

IFRS for SMEs Section 2: Concepts and Pervasive Principles

IFRS for SMEs Section 3: Financial Statement Presentation

IFRS for SMEs Section 4: Statement of Financial Position

IFRS for SMEs Section 5: Statement of Comprehensive Income and Income Statement

IFRS for SMEs Section 6: Statement of Changes in Equity and Statement of Income and Retained Earnings

IFRS for SMEs Section 7: Statement of Cash Flows

IFRS for SMEs Section 8: Notes to The Financial Statements

IFRS for SMEs Section 9: Consolidated and Separate Financial Statements

IFRS for SMEs Section 10: Accounting Policies, Estimates and Errors

IFRS for SMEs Section 11: Basic Financial Instruments

IFRS for SMEs Section 12: Other Financial Instrument Issues

IFRS for SMEs Section 13: Inventories

IFRS for SMEs Section 14: Investments in Associates

IFRS for SMEs Section 15: Investments in Joint Ventures

IFRS for SMEs Section 16: Investment Property

IFRS for SMEs Section 17: Property, Plant and Equipment

IFRS for SMEs Section 18: Intangible Assets Other Than Goodwill

IFRS for SMEs Section 19: Business Combination and Goodwill

IFRS for SMEs Section 20: Leases

IFRS for SMEs Section 21: Provisions and Contingencies

IFRS for SMEs Section 22: Liabilities and Equity

IFRS for SMEs Section 23: Revenue

IFRS for SMEs Section 24: Government Grants

IFRS for SMEs Section 25: Borrowing Costs

IFRS for SMEs Section 26: Share-Based Payment

IFRS for SMEs Section 27: Impairment of Assets

IFRS for SMEs Section 28: Employee Benefits

IFRS for SMEs Section 29: Income Tax

IFRS for SMEs Section 30: Foreign Currency Translation

IFRS for SMEs Section 31: Hyperinflation

IFRS for SMEs Section 32: Events After The End of The Reporting Period

IFRS for SMEs Section 33: Related Party Disclosures

IFRS for SMEs Section 34: Specialised Activities

IFRS for SMEs Section 35: Transition to The IFRS for SMEs

IFRS 1 - IFRS 9

IFRS 1: First-time adoption of International Financial Reporting Standards

IFRS 2: Share-based payment

IFRS 3: Business combinations

IFRS 4: Insurance contracts

IFRS 5: Non-current assets held for sale and discontinued operations

IFRS 6: Exploration for and evaluation of mineral resources

IFRS 7: Financial instruments: disclosures

IFRS 8: Operating segments

IFRS 9: Financial Instruments

IAS 1 - IAS 8

IAS 1: Presentation of financial statements

IAS 1 Technical Notes

IAS 2: Inventories

IAS 2 Technical Notes

IAS 7: Statement of cash flows

IAS 7 Technical Notes

IAS 8: Accounting policies, changes in accounting estimates and errors

IAS 8 Technical Notes

IAS 10 - IAS 19

IAS 10: Events after the reporting period

IAS 10 Technical Notes

IAS 11: Construction contracts

IAS 11 Technical Notes

IAS 12: Income taxes

IAS 12 Technical Notes

IAS 16: Property, plant and equipment

IAS 16 Technical Notes

IAS 17 Technical Notes

IAS 18: Revenue

IAS 18 Technical Notes

IAS 19: Employee benefits

IAS 20 - IAS 29

IAS 20: Accounting for government grants and disclosure of government assistance

IAS 20 Technical Notes

IAS 21: The effects of changes in foreign exchange rates

IAS 21 Technical Notes

IAS 23: Borrowing costs

IAS 23 Technical Notes

IAS 24: Related party disclosures

IAS 24 Technical Notes

IAS 26: Accounting and reporting by retirement benefit plans

IAS 26 Technical Notes

IAS 27: Consolidated and separate financial statements

IAS 28: Investments in associates

IAS 28 Technical Notes

IAS 29: Financial reporting in hyperinflationary economies

IAS 29 Technical Notes

IAS 31 - IAS 39

IAS 31: Interests in joint ventures

IAS 31 Technical Notes

IAS 32: Financial instruments: presentation

IAS 33: Earnings per share

IAS 33 Technical Notes

IAS 34: Interim financial reporting

IAS 34 Technical Notes

IAS 36: Impairment of assets

IAS 36 Technical Notes

IAS 37: Provisions, contingent liabilities and contingent assets

IAS 37 Technical Notes

IAS 38: Intangible assets

IAS 38 Technical Notes

IAS 39: Financial instruments: recognition and measurement

IAS 40 - IAS 41

IAS 40: Investment property

IAS 40 Technical Notes

IAS 41: Agriculture

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