IFRSforSMEs2009.pdf


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IFRS FOR SMES – JULY 2009

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EMPLOYEE BENEFITS

166

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INCOME TAX

177

30

FOREIGN CURRENCY TRANSLATION

184

31

HYPERINFLATION

190

32

EVENTS AFTER THE END OF THE REPORTING PERIOD

193

33

RELATED PARTY DISCLOSURES

196

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SPECIALISED ACTIVITIES

200

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TRANSITION TO THE IFRS FOR SMES

204

GLOSSARY

209

DERIVATION TABLE

229

APPROVAL BY THE BOARD OF THE IFRS FOR SMEs ISSUED JULY 2009

231

BASIS FOR CONCLUSIONS see separate booklet
ILLUSTRATIVE FINANCIAL STATEMENTS AND PRESENTATION AND
DISCLOSURE CHECKLIST see separate booklet

4

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