Page 235 - SBR Integrated Workbook STUDENT S18-J19

Chapter 17

Small and medium entities

Outcome

By the end of this session you should be able to:

®
 discuss the accounting treatments not allowable under the IFRS for SMEs
Standard

 discuss and apply simplifications introduced by the IFRS for SMEs Standard

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 17 of your Study Text

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