Spanish translations of the following Q&As on the IFRS for SMEs can be accessed online:
- Q&A 2011/01 Use of the IFRS for SMEs in a parent’s separate financial statements
- Q&A 2011/02 Entities that typically have public accountability
- Q&A 2011/03 Interpretation of ‘traded in a public market’
The Spanish translation of the four Q&As issued in 2012 is in process.