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Monday 01 March 2021

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 Russian-language material for 'train the trainers' workshops

To assist the Ministry of Finance of Kazakhstan explore the possibility of replacing the National Accounting Standards for non-public interest entities (KNAS) with the IFRS for SMEs, the World Bank and the IFRS Foundation jointly held a three day workshop for key stakeholders involved in Kazakhstan’s corporate financial reporting infrastructure in Astana from 11 to 13 January 2011. About 50 officials and others key stakeholders participated in the workshop

The Russian language translation of the PowerPoint presentations used in the workshop is now available for download from both the IFRS Foundation and the World Bank Websites.

Click below to jump down the page to:

PowerPoint Presentations From a Typical 3-Day Workshop

  • We recommend that people who are studying these presentations do so in numerical sequence (1.1, 1.2, etc) because later presentations relate to, and build on, earlier ones.
  • The IFRS Foundation holds the copyright to these presentations. However, the Foundation hereby permits individuals and organisations to download and post these PPTs on their websites, and to distribute printed copies of these presentations, provided that it is done for non-commercial purposes and that the PPTs are not modified in any way.
  • The presentations may be modified from time to time but the latest version may be downloaded from this page
  • Click on the hyperlinks below to download
Estimated time Day 1 Day 2 Day 3
1 hour 1.1 and 1.2 Details of workshop
Overview of IFRS for SMEs
 [685 KB] 
                                         Bullet points covering all Sections 1-35, including highlight of differences with full IFRSs
2.1(a) Financial Instruments [438 KB]
                                             Sec 11 Basic Financial Instruments
3.1(a) Liabilities  [801 KB]
                                              Sec 21 Provisions and Contingencies
Sec 28 Employee benefits
1 hour 1.3 Scope and concepts[360 KB]
                                          Sec 1 SMEs
Sec 2 Concepts and Pervasive Principles
2.2(a) Quiz, case and discussion [766 KB]
                                         Sec 11
3.4(a) Quiz and discussion [254 KB]
                                           Sec 21 and 28
1 hour 1.4 Quiz, case and discussion   [276.KB]           (Sections 1 and 2)  2.1(b) Financial Instruments continued:   [406 KB]
                                      Sec 12 Financial Instruments
Sec 22 Liabilities and Equity
Portion of Sec 30 Foreign Currency dealing with foreign currency hedging
3.5 Other issues [891 KB]

Sec 9 Consolidation
Sec 19 Business Combinations
Part of Sec 30 Foreign Operations
2 hours 1.5 Financial Statements Presentation [747 KB]                                            Sec 3-8 Financial statements
Sec 10 Accounting policies, estimates and errors
2.2(b) Quiz and discussion[301 KB]

Sections 11, 12, 22 and 30
3.5 Other issues continued [891 KB] 

Sec 9 Consolidation
Sec 19 Business Combinations
Part of Sec 30 Foreign Operations 5
1 hour 1.5 Financial Statements Presentation continued                                              Sec 32 Events After the End of the Reporting Period
Section 33 Related Party Disclosures
Part of Sec 30 Foreign currency translation
2.3 Assets [644 KB]

Sec 13 Inventories
Sec 17 Property Plant and Equipment
Sec 18 Intangible Assets
Sec 27 Impairment of Assets
3.8 Quiz, case and discussion [259 KB]

1 hour 1.7(a) Case study and discussion[370 KB]

Presentation of Financial Statements
3.1(b) and 3.2 Liabilities continued:[707 KB] 

Sec 20 Leases
Sec 29 Income Tax
1 hour 1.6 Revenue[528 KB]

Sec 23 Revenue
2.4 Assets continued:   [418 KB]
                                      Sec 14 Associates
Sec 15 Joint Ventures
Sec 16 Investment  Property
3.3 and 3.4(b) Quiz and discussion [407 KB]
                                         Sec 20 and 29
1 hour 1.7(b) Case study, quiz and discussion                 [298 KB]                           Sec 23 2.5 Quiz and discussion   [309 KB] 3.6 Transition   [391 KB] 

Other issues:
Sec 35 Transition to the IFRS for SMEs
3.7 Quiz and discussion [264 KB] 

Recent Workshops:  


Date Place Workshop
13–15 March 2012 Astana, Republic of Kazakhstan The World Bank and the Ministry of Finance Kazakhstan
9–13 January 2012 Almaty, Republic of Kazakhstan The World Bank-Ministry of Finance Kazakhstan-IFRS Foundation IFRS for SMEs Workshop
26–27 May 2011 Kiev, Ukraine World Bank-IFRS Foundation IFRS for SMEs Workshop
23–24 May 2011 Minsk, Belarus World Bank-IFRS Foundation IFRS for SMEs Workshop
11–13 January 2011 Astana, Kazakhstan World Bank-IFRS Foundation        IFRS for SMEs Workshop

Related information

  • Download a two-part webcast presentation on the first module of the IFRS for SMEs training material [external site]
  • Download a video presentation that reviews the requirements in each of the 35 sections of the IFRS for SMEs and highlights differences from full IFRSs
  • Download a video presentation that focuses on Section 1 of the IFRS for SMEs. It describes the characteristics of SMEs.


Available translations


Contact us

Gloria Lindfield
Executive Assistant, IFRS Education Initiative email: