Introduction to and scope of the IFRS for SMEs
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Presenter: To be confirmed
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Level: Intermediate
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Study time: 1 hours
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Course overview
We investigate the concept of an “SME” and the accounting framework used to prepare the annual financial statements of SMEs, being the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). As an introduction to the course, we take a conceptual approach to financial reporting by revisiting the most important concepts and pervasive principles contained in the “conceptual framework” section of the IFRS for SMEs.
What's included?
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1 Live event
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1 Recording
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1 Certificate