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IFRS FOR SMEs
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PROGRAM OVERVIEW
Overview Debrief
IFRS For SMEs Vs Full IFRS
Introduction and applicability
Section 33: Related Parties
Announcements
CONCEPTS & ACCOUNTING FRAMEWORK
FACILITATION METHODS
** Overview and Scope
** SMME Entities (Section 1)
** Concepts and Pervasive Principles (Section 2)
ASSESSMENT ACTIVITIES
* Practise activity Exercise 1
* Practise activity Exercise 2
* Quiz Activity
FS PRESENTATION & DISCLOSURE
FACILITATION METHODS
** FS Presentation (Section 3)
** SOFP (Section 4)
** SOCI and IS (Section 5)
** SOCE/SOI/RE (Section 6)
** SOCF (Section 7)
** FS Notes (Section 8)
ASSESSMENT ACTIVITIES
Section 3 activity Exercise
Section 4 activity Exercise
Section 5 activity Exercise
Section 6 activity Exercise
Section 7 activity Exercise
Section 8 activity Exercise
ASSETS
FACILITATION METHODS/RESOURCES
** PPE (Section 17)
** Impairment of assets (section 27)
** Investment Property (Section 16)
** Leases (Section 20)
** Intangible Assets (section 18)
** Inventories slides (section 13)
ASSESSMENT ACTIVITIES
* Section 17 activity Exercise
* Section 16 activity Exercise
* Section 18 activity Exercise
* Section 20 activity Exercise
* Section 27 activity Exercise
* Section 13 activity Exercise
LIABILITIES
Section 21: Provisions and Contigencies
Employee Benefits (Section 28)
Income taxes (section 29)
Financial Instruments (Section 11 and 12)
Section 21 activity Exercise
Section 28 activity Exercise
Section 29 activity Exercise
INCOME AND EXPENSES
Section 23: Revenue
Section 24: Government Grant
Section 25: Borrowing Costs
Section 23 activity Exercise
Section 24 activity Exercise
Section 25 activity Exercise
ADJUSTMENTS TRANSACTIONS
Section 10: Acc Estimates, Policies and errors
Section 10 activity Exercise
Section 32: Events after end of the reporting date.
Section 32: activity Exercise
Section 33: Related Parties
Section 33: activity Excise
ILLUSTRATIVE FS
1. 3rd Edition Template - 2022
2. Sample FS PFK Template - 2017
3. Sample FS PWC - 2010
4. Illustrative FS - 2020
KEY ARTICLES REFERENCE
Exposure Draft comments March 2023
Exposure Draft Sept 2022
IFRS for SME Standard 2017
FS Template Full IFRS - 2022
IFRS Website link
Scope and Definitions
IFRS for SME BDO
VIDEO LECTURE RESOURCES
Section 11 and 12 - FIs (IAS 39) - Recognition and Measurement
Section 12 - FIs (IFRS 7) - Disclosure
Section 10 - Acc Est.Prov.Errors
Section 32 - Events after reporting Date (IAS 10)
Section 23 - Revenue (IAS 18)
Section 23 - Revenue (IFRS 15)
Section 20 - Leases (IAS 17)
Section 20 - Leases (IFRS 16)
SOFP 1
SOFP 2
SOPL 1
SOPL 2
SOCI
PPE 1
PPE 2
PPE 3
Section 12 - FV Measurement (IFRS 13)
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IFRS SMEs IFRS FOR SMEs
Skill Level
:
Beginner
Skill Level
:
Beginner
