Arabic-language 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 IFRS Foundation is grateful to the Arab Society of Certified Accountants (ASCA) Jordan for facilitating and funding the translation of the training material.
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 and registered users of our webshop or public site can access the material with their username and password.
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.
||Small and Medium-sized Entities
||Concepts and Pervasive Principles
||Financial Statement Presentation
||Statement of Financial Position
||Statement of Comprehensive Income and Income Statement
||Statement of Changes in Equity and Statement of Income and Retained Earnings
||Statement of Cash Flows
||Notes to the Financial Statements
||Consolidated and Separate Financial Statements
||Accounting Policies, Estimates and Errors
||Basic Financial Instruments
||Investments in Associates
||Investments in Joint Ventures
||Property, Plant and Equipment
||Intangible Assets Other Than Goodwill
||Business Combinations and Goodwill
||Provisions and Contingencies
||Liabilities and Equity
||Impairment of Assets
||PDF [990 KB]
||Foreign Currency Translation
||PDF [803 KB]
||Events after the End of the Reporting Period
||Related Party Disclosures
||Transition to the IFRS for SMEs