More on small and medium-sized entities (SMEs)

The IASB has published A Staff Overview of the exposure draft of the proposed IFRS for Small and Medium-sized Entities. The overview is intended as a high level introduction to the proposals set out in the following documents: Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities; Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities - Basis for Conclusions; Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities - Draft Implementation Guidance - Illustrative Financial Statements and Disclosure Checklist. For complete project information on SMEs, visit the IASB website.