The International Accounting Standards Committee Foundation has published a set of training material on International Financial Reporting Standards for Small and Midsized Entities, the streamlined set of accounting standards for private companies issued last year.
The training material is designed to assist companies and accounting practitioners in applying the standards and helping educators teach them to students. The training material will eventually comprise 35 separate modulesone for each section of IFRS for SMEs.
The first 12 modules are now available as a free download from the IASB Web site. The remaining modules will be published over the course of this year as they are completed.
Each module guides the learner through the official text, develops the learners understanding of the requirements through the use of examples, and points out where significant judgments are required. It also includes questions designed to test the learners knowledge of the requirements as well as case studies to develop the learners ability to apply IFRS for SMEs.
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