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24 February 2011

IASB: KMU Implementationsgruppe erwartet öffentliche Stellungnahmen zum Leitlinienentwurf


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The SME Implementation Group, responsible for assisting the IASB on matters related to the implementation of the IFRS for SMEs, published its first draft guidance on the IFRS for SMEs in form of a question and answer document (Q&A) for public comment.


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.

Press release

© IASB - International Accounting Standards Board

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