Changes to IFRS for SMEs
- Technical News
- IAS12, IFRS, IFRS for SMEs, Section 29 Income Tax
- 03/06/2013
The 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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