Skip to content (Press enter)

Enter your search term below

About Us
- Who we are
- How we set IFRS Standards
- Our structure
- Our consultative bodies
- Working in the public interest
- Contact us
Around the world
- Why global accounting standards?
- News and resources
- Use of IFRS Standards by jurisdiction
- Publication: Use of IFRS Standards around the world [PDF]
- Adoption and copyright
Issued standards
- IFRS Standards
- IFRIC Interpretations
- The IFRS for SMEs Standard
- Editorial corrections
- IFRS Translations
- IFRS Taxonomy
Supporting implementation
- Supporting materials for IFRS Standards
- How the IFRS Interpretations Committee helps implementation
- Supporting materials for the IFRS for SMEs Standard
Projects
- Current work plan
- Interpretations Committee open items
- Research Programme
- Open for comment documents
- Completed projects
- Better Communication in
  Financial Reporting
News and events
- IFRS Foundation news
- IFRS Foundation speeches
- IFRS Foundation Updates
- IFRS Foundation podcasts
- Meetings and events calendar
Services
- eIFRS
- IFRS shop
- Products and services

Home
Projects
IASB work plan
Subsidiaries that are SMEs
Data

Subsidiaries that are SMEs

Follow - Subsidiaries that are SMEs

You need to Sign in to use this feature

Show sections

Current Stage
About
Published documents
Supporting material
Consultation Feedback
Project history
Project news
Meetings

Share

facebook
linkedin
twitter

IFRS.org

About us
Around the world
Contact us
eIFRS
Funding
Issued Standards
Jobs
News and events
Projects
Shop
Speaking requests
Products and services
Supporting implementation
Archive website

Resources for

Academics
Accounting profession
Investors
Media
National standard-setters
Preparers
Regulators
Students

Stay in touch

Register for news alerts

The IFRS Foundation's logo and the IFRS for SMEs^® logo, the IASB^® logo, the ‘Hexagon Device’, eIFRS^®, IAS^®, IASB^®, IFRIC^®, IFRS^®, IFRS for SMEs^®, IFRS Foundation^®, International Accounting Standards^®, International Financial Reporting Standards^®, NIIF^® and SIC^® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request. © IFRS Foundation 2017

The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.

Fraud alert message: The IFRS Foundation/International Accounting Standards Board (IASB) has been made aware that certain individuals have been holding themselves out as representatives and/or independent agents of the IASB and purporting to undertake financial audits of investment companies on our behalf.

These individuals do not represent either the IFRS Foundation and/or the IASB, neither of whom conduct such range of activities. In the event that you have received such communication, please contact your local financial conduct regulator.

Accessibility | Privacy | Terms and Conditions | Trade mark guidelines | All legal information | Using our website

Session expired

Session expired, please refresh your browser.

Error

An error has occurred, please try again later.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.

Email Form

Your email:*

Subject:*

Your query:*

Text fields marked * are mandatory.

We are processing your request

Email successfully submitted