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Training Modules – PFRS for SMEs

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The Education Initiative is developing 35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

The training material has been subject to multi-level peer review. It has not been approved by the IASB

Modules Titles
1 Small and Medium-sized Entities PDF [220 KB]
2 Concepts and Pervasive Principles PDF [462 KB]
3 Financial Statement Presentation PDF [247 KB]
4 Statement of Financial Position PDF [240 KB]
5 Statement of Comprehensive Income and Income Statement PDF [288 KB]
6 Statement of Changes in Equity and Statement of Income and Retained Earnings PDF  [221 KB]
7 Statement of Cash Flows PDF [447KB]
8 Notes to the Financial Statements PDF   [368 KB]
9 Consolidated and Separate Financial Statements PDF [462 KB]
10 Accounting Policies, Estimates and Errors PDF   [263 KB]
11 Basic Financial Instruments PDF  [602 KB]
13 Inventories PDF   [267 KB]
14 Investments in Associates PDF  [324 KB]
15 Investments in Joint Ventures PDF  [337 KB]
16 Investment Property PDF   [274 KB]
17 Property, Plant and Equipment PDF   [303 KB]
18 Intangible Assets Other Than Goodwill PDF   [332 KB]
19 Business Combinations and Goodwill PDF  [370 KB]
20 Leases PDF   [426 KB]
21 Provisions and Contingencies PDF  [393 KB]
22 Liabilities and Equity PDF [336.5 KB]
23 Revenue PDF  [418 KB]
24 Government Grants PDF   [331 KB]
25 Borrowing Costs PDF [192 KB]
​27 Impairment of Assets ​PDF [670 KB]
28 Employee Benefits PDF  [417 KB]
29 Income Tax PDF  [526 KB]
30 Foreign Currency Translation PDF [374 KB]
31 Hyperinflation PDF [732 KB]
32 Events after the End of the Reporting Period PDF [211 KB]
33 Related Party Disclosures PDF [410.5 KB]
34 Specialised Activities PDF [361 KB]
35 Transition to the IFRS for SMEs PDF  [540 KB]

source: http://www.ifrs.org/ifrs-for-smes/Pages/training-modules.aspx



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