Ontwerp-handreiking IFRS SME gepubliceerd
donderdag 24 februari 2011 | 
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De SME Implementation Group van de International Accounting Standards Board (IASB) heeft vandaag een eerste ontwerp-handreiking met betrekking tot IFRS for SME's gepubliceerd.
Persbericht IFRS Foundation:
SME Implementation Group publishes draft guidance for public comment
The SME Implementation Group, responsible for assisting the International Accounting Standards Board (IASB) on matters related to the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published today for public comment its first draft guidance on the IFRS for SMEs in form of a question and answer document (Q&A).
Developing non-mandatory and timely guidance on specific accounting questions that are being raised by those implementing the IFRS for SMEs is one of the two main responsibilities of the SME Implementation Group. The other is to make recommendations to the IASB regarding amendments to the IFRS for SMEs. These recommendations will be considered when the IFRS for SMEs is updated, approximately every three years.
The Q&A addresses whether a parent entity that itself does not have public accountability may present its separate financial statements in accordance with the IFRS for SMEs if it is part of a group that is required (or elects) to present consolidated financial statements in accordance with full IFRSs.
The draft document is open for comment until 4 April 2011 and can be accessed at: http://go.ifrs.org/IFRS+for+SMEs+QandA.
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