Comment: Q&As on IFRS for SMEs.
| Position | IRS NEWS |
The Small and Medium Enterprises Implementation Croup has published at www.calcpa.org/SMEIG five draft question and answers on the IFRS for SMEs, which are open for comment until Nov.30. The Q&As cover:
* Application of the IFRS for SMEs for financial periods ending before the IFRS for SMEs was issued.
* Interpretation of "undue cost or effort" and "impracticable."
* Jurisdiction requires fallback to...
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