English-language version of IFRS for SMEs training Module 33 Related Party Disclosures available
15 December 2011
We have posted the English-language version of IFRS for SMEs training Module 33 Related Party Disclosures. Module 33 focuses on the presentation of related party disclosures in the financial statements in accordance with Section 33 Related Party Disclosures of the IFRS for SMEs.
It introduces the learner to the subject, guides the learner through the official text, develops the learner’s understanding of the requirements through the use of examples and indicates significant judgements that are required in presenting related party disclosures in the financial statements. Furthermore, the module includes questions designed to test the learner’s knowledge of the requirements and case studies to develop the learner’s ability to present related party disclosures in the financial statements in accordance with the IFRS for SMEs. This and other IFRS for SMEs training modules are free to download in PDF format in multiple languages.
Currently, 27 training modules have been posted in English. Most are also available in Arabic, Russian, Spanish, and Turkish. Ultimately, the IFRS for SMEs training material will include 35 stand-alone modules—one for each section of the IFRS for SMEs. You are free to print the training materials, distribute them in training programmes, and post them on your own website in accordance with IFRS Foundation copyright and terms of use. All of the modules are available here: http://go.ifrs.org/smetraining.