*Avaliable in Hardcopy
In the foreword for the previous edition of this publication, Paul Pacter wrote ‘An important public interest is served when those who provide capital have good information on which to base their lending, credit, and investment decisions. The IFRS for SMEs will bring those benefits to South Africa and the rest of the world.’ It is my belief that this continues to be outcome of the SME standard. In our efforts to ensure this, we will continue to work with preparers, users, educators, regulators and others involved in the process in those jurisdictions where the IFRS for SMEs has already been adopted. We will also continue to encourage the adoption of the standard in those jurisdictions where it has not yet been adopted.
Darrel Scott IASB Board Member
International Accounting Standards Board
August 2015
Deliveries will continue when restrictions are lifted
W.Consulting is a global advisory and training business. Our team are experienced in the application of IFRS and the IFRS for SMEs standard, and include a member of the IASB SME Implementation Group based in London.
For more information on W.Consulting, visit our website on www.wconsulting.co.za