Welcome to the website of the IFRS Foundation and the IASB

Saturday 20 December 2014

Banner graphic

 Spanish-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 World Bank for facilitating the translation of the training material with funding from the Spanish Trust Fund for Latin America and the Caribbean.

The training material has been subject to multi-level peer review. It has not been approved by the IASB.

You need to be an eIFRS Basic user in order to access the IFRS for SMEs training material; the service is free of charge. eIFRS Professional users and registered users of our Web Shop or public site can access the material with their username and password.

Not Registered?

Register to eIFRS Basic or upgrade to eIFRS Professional. 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:

You can also Download a zip file of all modules.

Select from the list below of the modules that are currently available to download.

Please note: you must be logged into eIFRS to access the following links. If you are not yet logged in, you can do so here.


Modules Titles Format
1 Small and Medium-sized Entities PDF [263 KB]
2 Concepts and Pervasive Principles PDF [499 KB]
3 Financial Statement Presentation PDF [301 KB]
4 Statement of Financial Position PDF [414 KB]
5 Statement of Comprehensive Income and Income Statement PDF [315 KB]
6 Statement of Changes in Equity and Statement of Income and Retained Earnings PDF [362 KB]
7 Statement of Cash Flows PDF  [689.3 KB]
8 Notes to the Financial Statements PDF [426 KB]
Consolidated and Seperate Financial Statements PDF [462 KB] 
10 Accounting Policies, Estimates and Errors PDF [373 KB]
11 Basic Financial Instruments PDF [651 KB]
13 Inventories PDF  [359 KB]
14 Investments in Associates PDF [371 KB]
15 Investments in Joint Ventures PDF [396 KB]
16 Investment Property PDF [534 KB]
17 Property, Plant and Equipment PDF [394 KB]
18 Intangible Assets Other Than Goodwill PDF [714 KB]
19  Business Combinations and Goodwill PDF [641 KB]
20 Leases PDF [453 KB]
21 Provisions and Contingencies PDF [445 KB]
22 Liabilities and Equity PDF [519 KB]
23 Revenue PDF [406 KB]
24 Government Grants PDF [315 KB]
25 Borrowing Costs PDF [236 KB]
26 Share-based Payment  PDF [485 KB]
27 Impairment of Assets PDF [596 KB]
28 Employee Benefits PDF [437 KB]
29 Income Tax PDF [657 KB]
30 Foreign Currency Translation PDF [495 KB]
31 Hyperinflation PDF [471 KB]
32 Events after the End of the Reporting Period PDF [276 KB]
33 Related Party Disclosures PDF [462 KB]
34 Specialised Activities PDF [489 KB]
35 Transition to the IFRS for SMEs PDF [505 KB]

Training information

 

Contact us

Michael Wells
Director, IFRS Education Initiative 
email: mwells@ifrs.org