The IFRS Foundation has developed stand-alone modules, one for each section of the 2015 version of the IFRS for SMEs Standard.
These modules are designed to provide support to anyone learning about, applying, or reading financial statements prepared using, the IFRS for SMEs Standard.
Each module includes the following:
Please note that these modules have not been approved by the Board. The IFRS for SMEs modules contain a copyright notice and terms for the allowed use of the materials. Please ensure that you read the notice and terms before using the materials.
To stay informed about developments related to the IFRS for SMEs Standards, please click “Follow” in the header of the Supporting materials for the IFRS for SMEs Standard page.