From time to time the SMEIG may develop non-mandatory implementation guidance to address implementation issues on the IFRS for SMEs. This non-mandatory guidance is published in the form of questions and answers (Q&As) that are made publicly available to interested parties on a timely basis.

It is important to note that there are no Q&As for the current IFRS for SMEs Standard. All Q&As issued prior to the 2015 Amendments to the IFRS for SMEs have either been incorporated into the IFRS for SMEs Standard (and made mandatory) and/or the IFRS Foundation's educational material (remains non-mandatory). However, the Q&As can be accessed below (these Q&As will remain available on our website until the 2015 amendments become effective in 2017).


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