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International Financial Reporting Standard® (IFRS®) for Small and Medium-sized Entities (SMEs): IFRS for SMEs® 2015 (Bound Volume) incorporating the May 2015 amendments to the IFRS for SMEs.
This is the only official printed edition of the IASB’s International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) that incorporates and is updated by 2015 Amendments to the IFRS for SMEs (effective for annual reporting periods beginning on or after 1 January 2017 with early application permitted).
The IFRS for SMEs has simplifications that reflect the needs of users of SMEs’ financial statements and cost-benefit considerations. Compared with full IFRS, it is less complex in a number of ways:
This edition is presented in two volumes, Part A (the requirements) containing the IFRS for SMEs Standard and Derivation Table, and Part B containing the accompanying documents such as, Basis for Conclusions and Implementation Guidance.