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 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.
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 [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] |
| 9 |
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] |
| 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] |
| 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] |