{"id":558,"date":"2018-04-21T10:32:55","date_gmt":"2018-04-21T02:32:55","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=558"},"modified":"2018-07-07T10:39:14","modified_gmt":"2018-07-07T02:39:14","slug":"ifrs-for-smes-modules-supporting-materials","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/04\/21\/ifrs-for-smes-modules-supporting-materials\/","title":{"rendered":"IFRS for SMEs modules &#8211; Supporting materials"},"content":{"rendered":"<p><span style=\"color: #000000;\">The International Financial Reporting Standards (IFRS) is developing stand-alone modules, one for each section of the 2015 version of the <em>IFRS for SMEs<\/em> Standard.<\/span><\/p>\n<p><span style=\"color: #000000;\">It has released the first three of 35 stand-alone modules which provide support to anyone learning about, applying or reading the financial statements prepared using IFRS for SMEs Standard.<\/span><\/p>\n<p><span style=\"color: #000000;\">Each module includes the following:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">requirements\u2014the full text of the section of the <em>IFRS for SMEs<\/em> Standard reproduced with added notes and examples. The notes and examples are designed to explain and illustrate the requirements.<\/span><\/li>\n<li><span style=\"color: #000000;\">significant estimates and other judgements\u2014a discussion of the significant estimates and other judgements likely to be made in accounting for transactions and events when applying the section of the <em>IFRS for SMEs<\/em> Standard.<\/span><\/li>\n<li><span style=\"color: #000000;\">comparison with full IFRS Standards\u2014a summary of the main differences between the section of the <em>IFRS for SMEs<\/em> Standard and the corresponding Standard from full IFRS Standards.<\/span><\/li>\n<li><span style=\"color: #000000;\">test your knowledge\u2014multiple-choice questions, with answers, designed to test\u00a0knowledge of the requirements of the <em>IFRS for SMEs<\/em> Standard.<\/span><\/li>\n<li><span style=\"color: #000000;\">apply your knowledge \u2014case studies, with solutions, designed to develop the skills needed to account for transactions and events in accordance with the <em>IFRS for SMEs<\/em> Standard.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">These modules have not been approved by the Board.<\/span><\/p>\n<p class=\"hP\"><span style=\"color: #000000;\">More details on the modules can be viewed from the IFRS <a style=\"color: #000000;\" href=\"http:\/\/www.ifrs.org\/supporting-implementation\/supporting-materials-for-the-ifrs-for-smes\/modules\/#english-sme-modules\" target=\"_blank\" rel=\"noopener\">website<\/a>.<\/span><\/p>\n<p class=\"hP\"><span style=\"color: #000000;\">Source: <i>IFRS<\/i>, 21 April 2018<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Financial Reporting Standards (IFRS) is developing stand-alone modules, one for each section of the 2015 version of the IFRS for SMEs Standard. It has released the first three of 35 stand-alone modules which provide support to anyone learning about, applying or reading the financial statements prepared using IFRS for SMEs Standard. Each module [&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-558","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\/558","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=558"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/558\/revisions"}],"predecessor-version":[{"id":559,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/558\/revisions\/559"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=558"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}