Access the IFRS for SMEs

The Standard and related implementation guidance are free to download for private, non-commercial use. You need to be an eIFRS Basic or eIFRS Professional user to access the IFRS for SMEs. eIFRS Basic registration is free of charge. eIFRS Basic users, eIFRS Professional users and registered users of our webshop can access the material with their username and password. (Forgotten your password?)

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Once you have registered, return to this page and enter your username and password, when requested, to access the IFRS for SMEs.

Copyright and terms of use

By accessing the IFRS for SMEs you agree that you have read and understood the full terms of use and our copyright. All rights, including copyright, in the content of these web pages are owned or controlled by the IFRS Foundation and may not be hosted on any other website or translated, reprinted or reproduced in any way. Downloading and printing of the IFRS for SMEs and related content is for private and non-commercial use only.

IFRS for SMEs are available in the following languages:

(Once registered the documents can be viewed by clicking on the language below)

Please note: you must be logged into eIFRS to access the following links. If you are not yet logged in, you can do so here.

*These documents are available through eIFRS Professional and/or the Web Shop

Please be patient after clicking the links below. Sometimes the documents will take a while to open

IFRS for SMEs in Albanian / SNRF për NjVM 

• 2015 Standardi Ndërkombëtar i Raportimit Financiar për Njësitë Ekonomike të Vogla dhe të Mesme (SNRF për NVM)
• 2015 Ndryshime në Standardin Ndërkombëtar të Raportimit Financiar për Njësitë Ekonomike të Vogla dhe të Mesme (SNRF për NJVM)
• 2009 Standard
• 2009 Baza për Konkluzione
• 2009 Pasqyrat financiare ilustruese
  Paraqitja dhe lista e informacioneve shpjeguese

IFRS for SMEs in Arabic / المعيار الدَّولي لإِعداد التقارير المالية للمنشآت الصَّغيرة والمتَوسطة

• Standard, Basis for Conclusions and Illustrative Financial Statements Presentation and Disclosure Checklist

IFRS for SMEs in Armenian / ՖՀՄՍ համար ՓՄՁ

• Standard

IFRS for SMEs in Bosnian / MSFI za MSS

• MSFI za MSS - 2015
• MSFI za MSS - 2009

IFRS for SMEs in Bulgarian / МСФО за МСП

• Standard

IFRS for SMEs in Chinese / 中小主体国际财务报告准则

• Standard

IFRS for SMEs in Croatian / MSFI za MSS

• Standard

IFRS for SMEs in Czech / IFRS pro SME

• Standard
• Důvodová zpráva
• Ilustrativní účetní závěrka, pozadavky na prezentaci a seznam pozadavků na zveřejnění

IFRS for SMEs in English

• 2015 Standard
• 2015 Amendments to IFRS for SMEs
• 2009 Standard
• 2009 Basis for Conclusions
• 2009 Illustrative Financial Statements
  Presentation and Disclosure Checklist

IFRS for SMEs in Estonian / Väike- ja keskmise suurusega ettevõtete rahvusvaheline

• Standard

IFRS for SMEs in French/ IFRS pour les PME

Norme
Base des conclusions  
Exemples d’états financiers
Liste de contrôle relative à la présentation et aux informations à fournir   

IFRS for SMEs in Georgian

IFRS for SMEs in Hebrew

IFRS for SMEs in Italian / IFRS per le PMI, Il file contiene le tre sezioni seguenti

- IFRS per le PMI
- Motivazioni per le conclusioni
- Bilancio esemplificativo e Presentazione e lista di controllo delle informazioni integrative

• IFRS per le PMI

IFRS for SMEs in Japanese / 中小企業向け国際財務報告基準

中小企業向け国際財務報告基準
結論の根拠 中小企業向け国際財務報告基準
財務諸表の例示 示及び開示チェックリスト 中小企業向け国際財務報告基準

IFRS for SMEs in Kazakh