The Education Initiative is developing 35 stand-alone training modules, one for each section of the International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs).
The modules currently available, are to be downloaded free of charge.
Cost: Free
| 1 | Small and medium-sized entities |
| 2 | Concepts and pervasive principles |
| 3 | Financial statement presentation |
| 4 | Statement of financial position |
| 5 | Statement of comprehensive income and income statement |
| 6 | Statement of changes in equity and statement of income and retained earnings |
| 7 | Statement of cash flows |
| 8 | Notes to the financial statements |
| 10 | Accounting policies, estimates and errors |
| 11 | Basic financial instruments |
| 13 | Inventories |
| 14 | Investments in associates |
| 15 | Investments in joint ventures |
| 16 | Investment property |
| 17 | Property, plant and equipment |
| 18 | Intangible assets other than goodwill |
| 20 | Leases |
| 21 | Provisions and contingencies |
| 22 | Liabilities and equity |
| 23 | Revenue |
| 24 | Government grants |
| 25 | Borrowing costs |
| 28 | Employee benefits |
| 29 | Income tax |
| 30 | Foreign currency translation |
| 31 | Hyperinflation |
| 32 | Events after the end of the reporting period |
| 33 | Related party disclosures |
| 35 | Transition to the IFRS for SMEs |
Last updated: 25 May 2013
