This 60-page publication compares the requirements of the IFRS for small and medium-sized entities with 'full IFRS' issued up to July 2009. It includes an executive summary outlining some key differences that have implications beyond the entity's reporting function and encourages early consideration of what IFRS for SMEs means to the entity.
To order hard copies, visit www.ifrspublicationsonline.com or contact your PwC engagement team. PwC staff members should refer to the internal guidelines for ordering publications.
An appendix, 'Comparison of IFRS for SMEs and ‘full IFRS’ – 2010 update', has been added to take into account the amendments made to full IFRS since the publication was issued in September 2009. This update is available in soft-copy only and should be read in conjunction with Similarities and differences – a comparison of ‘full IFRS’ and IFRS for SMEs.