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Friday 25 July 2014

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SMEs


 

Spanish translations of IFRS for SMEs Q&As

 09 May 2012


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.