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Three New Draft Q&As on the IFRS for SMEs Posted

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Three New Draft Q&As on the IFRS for SMEs Posted

by CFO Innovation Asia Staff, 18 April 2011
topics:
Accounting and Regulations
tags:
IFRS insurance SMEs
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The SME Implementation Group, responsible for assisting the IASB on matters related to the implementation of the IFRS for SMEs, has published for public comment three more questions and answer documents (Q&As) on the IFRS for SMEs.

 

The new Q&As cover the following topics:

 

    * Captive insurance subsidiaries
    * Interpretation of ‘traded in a public market’
    * Investment funds with only a few participants

In February 2011, the SME Implementation Group issued its first Q&A on the issue ‘Use of the IFRS for SMEs in parent’s separate financial statements’. The comment period for this Q&A has now closed.
 

 

MORE ARTICLES ON SMEs

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CFO Innovation Asia Staff
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