IFRSforSMEs2009.pdf


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IFRS FOR SMES – JULY 2009

CONTENTS
page
INTRODUCTION

INTERNATIONAL FINANCIAL REPORTING STANDARD
FOR SMALL AND MEDIUM-SIZED ENTITIES (IFRS for SMEs)
PREFACE

6

Section
1

SMALL AND MEDIUM-SIZED ENTITIES

10

2

CONCEPTS AND PERVASIVE PRINCIPLES

12

3

FINANCIAL STATEMENT PRESENTATION

22

4

STATEMENT OF FINANCIAL POSITION

27
31

5

STATEMENT OF COMPREHENSIVE INCOME AND INCOME STATEMENT

6

STATEMENT OF CHANGES IN EQUITY AND STATEMENT OF INCOME
AND RETAINED EARNINGS

34

7

STATEMENT OF CASH FLOWS

36

8

NOTES TO THE FINANCIAL STATEMENTS

41

9

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

43

10

ACCOUNTING POLICIES, ESTIMATES AND ERRORS

49

11

BASIC FINANCIAL INSTRUMENTS

54

12

OTHER FINANCIAL INSTRUMENTS ISSUES

69

13

INVENTORIES

76

14

INVESTMENTS IN ASSOCIATES

81

15

INVESTMENTS IN JOINT VENTURES

85

16

INVESTMENT PROPERTY

89

17

PROPERTY, PLANT AND EQUIPMENT

92

18

INTANGIBLE ASSETS OTHER THAN GOODWILL

98

19

BUSINESS COMBINATIONS AND GOODWILL

104

20

LEASES

110

21

PROVISIONS AND CONTINGENCIES

118

Appendix—Guidance on recognising and measuring provisions
22

LIABILITIES AND EQUITY

127

Appendix—Example of the issuer’s accounting for convertible debt
23

REVENUE

135

Appendix—Examples of revenue recognition under the principles in
Section 23
24

GOVERNMENT GRANTS

149

25

BORROWING COSTS

151

26

SHARE-BASED PAYMENT

152

27

IMPAIRMENT OF ASSETS

158

© IASCF

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