Training modules
The Education Initiative is developing 35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).
The training material has been subject to multi-level peer review. It has not been approved by the IASB.
You need to be a registered user to access the IFRS for SMEs training material; the registration is free of charge. eIFRS subscribers, registered users of our webshop or public site can access the material with their username and password.
Not Registered?
Click here to register. Once you have registered, return to this page and enter your username and password, when requested, to access the IFRS for SMEs training material.
Click on the links below to access the IFRS for SMEs training material:
Download the zip file of all modules.
Select from the list below of the modules that are currently available to download.
| Modules |
Titles |
Download |
| 1 |
Small and Medium-sized Entities |
PDF [220 KB] |
| 3 |
Financial Statement Presentation |
PDF [247 KB] |
| 4 |
Statement of Financial Position |
PDF [240 KB] |
| 5 |
Statement of Comprehensive Income and Income Statement |
PDF [288 KB] |
| 6 |
Statement of Changes in Equity and Statement of Income and Retained Earnings |
PDF [221 KB] |
| 8 |
Notes to the Financial Statements |
PDF [368 KB] |
| 10 |
Accounting Policies, Estimates and Errors |
PDF [263 KB] |
| 11 |
Basic Financial Instruments |
PDF [602 KB] |
| 13 |
Inventories |
PDF [267 KB] |
| 14 |
Investments in Associates |
PDF [324 KB] |
| 15 |
Investments in Joint Ventures |
PDF [337 KB] |
| 16 |
Investment Property |
PDF [274 KB] |
| 17 |
Property, Plant and Equipment |
PDF [303 KB] |
| 20 |
Leases |
PDF [426 KB] |
| 21 |
Provisions and Contingencies |
PDF [393 KB] |
| 23 |
Revenue |
PDF [418 KB] |
| 24 |
Government Grants |
PDF [331 KB] |
| 25 |
Borrowing Costs |
PDF [192 KB] |
| 28 |
Employee Benefits |
PDF [417 KB] |
| 32 |
Events after the End of the Reporting Period |
PDF [211 KB] |