IASB: New draft Q&As on the IFRS for SMEs
14 April 2011
The SME Implementation Group, responsible for assisting the IASB on matters related to the implementation of the IFRS for SMEs, published today for public comment three more questions and answer documents (Q&As) on the IFRS for SMEs.
The new Q&As cover the following topics:
- Captive insurance subsidiaries
- Interpretation of ‘traded in a public market’
- Investment funds with only a few participants.
Press release
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