The June 2013 IFRS for SMEs Update has been published by the IASB and can be downloaded by accessing the following web page: http://www.ifrs.org/Alerts/SME/Pages/June-IFRS-for-SMEs-Update-published-2013.aspx
View PostThe IASB made tentative decisions about, among others, not changing the IFRS for Small and Medium-Sized Entities (SMEs) to incorporate the latest changes to full IFRS but to align Section 29 Income Tax with IAS 12 Income Taxes. The following changes that have been made to full IFRS may potentially filter through to IFRS for SMEs, but no amendments have been made to …
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