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Thursday 02 July 2015

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 History of development of past Q&As



Draft Q&As are published for public comment typically for a period of 2 months. After the comment period has ended, the SME Implementation Group considers the comments received and may issue a final Q&As for Board approval.

 

Ref No Draft Q & A Date published Past Q&A
Spanish translation
Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary 21 Nov 2011 Final Q&A
2012/0
4
Reciclaje de la diferencia de conversión acumulada por la disposición de una subsidiaria [PDF]
Section 11, Issue 1 Fallback to IFRS 9 Financial Instruments 21 Nov 2011 Final Q&A
2012/03
Referencia a la NIIF 9, Instrumentos Financieros [PDF]
Section 3, Issue 3 Prescription of the format of financial statements by local regulation 28 Sep 2011 No final Q&A
will be issued
 
Section 3, Issue 2 Departure from a principle in the IFRS for SMEs 28 Sep 2011 No final Q&A
will be issued
 
Section 3, Issue 1 Jurisdiction requires fallback to full IFRSs 28 Sep 2011 Final Q&A
2012/02
Una jurisdicción requiere “referirse” a las NIIF completas [PDF]
General, Issue 2 Interpretation of ‘undue cost or effort’ and ‘impracticable’ 28 Sep 2011 Final Q&A
2012/01
Aplicación del concepto de “costo o esfuerzo desproporcionado” [PDF]
General, Issue 1 Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued 28 Sep 2011 No final Q&A
will be issued
 
Section 1, Issue 4 Investment funds with only a few participants 14 Apr 2011 Final Q&A 2011/02 Entidades que típicamente poseen obligación pública de rendir cuentas
[PDF]
Section 1, Issue 3 Interpretation of ‘traded in a public market’ 14 Apr 2011 Final Q&A 2011/03 Interpretación de la locución “…se negocian en un mercado público” en la aplicación de la NIIF para las PYMES [PDF]
Section 1, Issue 2 Captive insurance subsidiaries 14 Apr 2011 Final Q&A 2011/02 Entidades que típicamente poseen obligación pública de rendir cuentas
[PDF]
Section 1, Issue 1 Use of IFRS for SMEs in a parent’s separate financial statements 24 Feb 2011 Final Q&A 2011/01 Uso de la NIIF para las PYMES en los estados financieros separados de una controladora [PDF]








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