{"id":410,"date":"2017-12-17T09:50:01","date_gmt":"2017-12-17T01:50:01","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=410"},"modified":"2018-03-06T09:52:06","modified_gmt":"2018-03-06T01:52:06","slug":"qa-guidance-on-the-ifrs-for-smes-standard","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2017\/12\/17\/qa-guidance-on-the-ifrs-for-smes-standard\/","title":{"rendered":"Q&#038;A Guidance on the IFRS for SMEs Standard"},"content":{"rendered":"<p>The International Reporting Standards (IFRS) has published a guidance on the <em>IFRS for the SMEs Standard<\/em> on 14 December 2017. The guidance was developed by the SME Implementation Group.<\/p>\n<p>This guidance is in the form of a question-and-answer document (Q&amp;A) and advises how an issuer should account for financial guarantee contracts. The Q&amp;A guidance is the first to be published since the revised IFRS for SMEs Standard was completed in May 2015.<\/p>\n<p>The guidance can be viewed from the IFRS website.<\/p>\n<p>Source: <em>IFRS<\/em>, 17 December 2017<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Reporting Standards (IFRS) has published a guidance on the IFRS for the SMEs Standard on 14 December 2017. The guidance was developed by the SME Implementation Group. This guidance is in the form of a question-and-answer document (Q&amp;A) and advises how an issuer should account for financial guarantee contracts. The Q&amp;A guidance is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-410","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=410"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/410\/revisions"}],"predecessor-version":[{"id":411,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/410\/revisions\/411"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=410"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}