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SMEs


 

New IFRS for SMEs training module: Module 9 Consolidated and Separate Financial Statements

 21 December 2012


The IFRS Foundation Education Initiative has posted online a new module of its training material on the IFRS for SMEs: Module 9 Consolidated and Separate Financial Statements.

Module 9 covers Section 9 of the IFRS for SMEs, Consolidated and Separate Financial Statements, which defines the circumstances in which an entity presents consolidated financial statements and the procedures for preparing those statements. It also includes guidance on separate financial statements and combined financial statements.

You can find all of the IFRS for SMEs training modules on the training modules page.