{"id":897,"date":"2019-03-07T21:27:26","date_gmt":"2019-03-07T13:27:26","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=897"},"modified":"2019-04-06T21:29:40","modified_gmt":"2019-04-06T13:29:40","slug":"the-ifrs-foundation-has-made-available-package-of-supporting-modules-on-the-ifrs-for-smes-standard","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/03\/07\/the-ifrs-foundation-has-made-available-package-of-supporting-modules-on-the-ifrs-for-smes-standard\/","title":{"rendered":"The IFRS Foundation has made available package of supporting modules on the IFRS for SMEs Standard"},"content":{"rendered":"\n<p>The IFRS Foundation has made available a package of 35\nsupporting modules to help those applying the IFRS for SMEs Standard. The\nStandard is specifically aimed at companies that do not have public\naccountability \u2014 they don\u2019t have debt or equity traded in a public market and\ndon\u2019t hold assets in a fiduciary capacity for a broad group of outsiders.<\/p>\n\n\n\n<p>The modules are also helpful to those consuming financial\nstatements prepared using the Standard and to students and others who are\nlearning about it.<\/p>\n\n\n\n<p>There is one supporting module per section of the Standard.\nEach module explains the requirements in the corresponding section of the\nStandard, discusses the significant estimates and other judgements relevant for\nthat section, and provides a comparison with full IFRS Standards. <\/p>\n\n\n\n<p>In addition, the package of modules contains more than one\nthousand examples and over 350 multiple-choice questions, allowing people to\ntest their own understanding of the Standard.<\/p>\n\n\n\n<p>More detailed information and access to the modules can be found from the IFRS website.<\/p>\n\n\n\n<p>Source: <em>IFRS<\/em>, 5 March 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The IFRS Foundation has made available a package of 35 supporting modules to help those applying the IFRS for SMEs Standard. The Standard is specifically aimed at companies that do not have public accountability \u2014 they don\u2019t have debt or equity traded in a public market and don\u2019t hold assets in a fiduciary capacity for [&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-897","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\/897","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=897"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/897\/revisions"}],"predecessor-version":[{"id":898,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/897\/revisions\/898"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=897"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}