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Monday 17 June 2019

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IFRS for SMEs

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 Train the trainers workshops


The IFRS Foundation holds regional 'train the trainers' workshops, in co-operation with regional professional associations and the world's development agencies, to build capacity for the implementation of the IFRS for SMEs, particularly in developing and emerging economies.


Click below to jump down the page to:

Forthcoming Workshops:

 

Date Place Workshop
TBA TBA TBA

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
2 hours 1.1 Details of workshop [311 KB]

1.2 Overview of IFRS for SMEs [626 KB]

Bullet points covering all Sections 1-35, including highlight of differences with full IFRSs		 2.1 Financial Instruments    [764 KB]

Sec 11 and Sec 12 Financial Instruments Sec 22 Liabilities & Equity		 3.1 Liabilities [631 KB]

Sec 20 Leases
Sec 21 Provisions
Sec 28 Employee benefits
1 hour 1.3 Scope and concepts [309 KB]

Sec 1 Definition of SME
Sec 2 Concepts		 2.1 Financial Instruments continued:
Sec 12 Financial Instruments
Portion of Sec 30 Foreign Currency dealing with foreign currency hedging		 3.2 Liabilities continued [366 KB]

 


Sec 29 Income taxes
1 hour 1.4 Quiz and discussion [263 KB] 2.2 Quiz and discussion                  [806 KB] 3.3 Quiz and discussion [367 KB]

3.4 Quiz and discussion [258 KB]
2 hours 1.5 Financial statement presentation   [667 KB]

Sections 3 to 8 Financial statements
Sec 10 Accounting policies
Sec 32 Events after year end
Section 33 Related party disclosures
Those portions of Sec 29 Income taxes Sec 30 Foreign Currency relating to functional currency and presentation currency		 2.3 Assets [536 KB]

Sec 13 Inventories
Sec 17 Property plant and equipment
Sec 18 Intangible assets
Sec 27 Impairment

 

 3.5 Other issues          [833 KB]

Sec 9 Consolidation
Sec 19 Business Combinations
Sec 30 Foreign Operations
1 hour 1.6 Revenue      [789 KB]

Sec 23 Revenue		 2.4 Assets continued [363 KB]

Sec 14 Associates
Sec 15 Joint ventures
Sec 16 Investment property		 3.6 Transition  [436 KB]

Sec 35 Transition
1 hour 1.7 Quiz and discussion[534 KB] 2.5 Quiz and discussion [285 KB] 3.7 Quiz and discussion [251 KB]

3.8 Quiz and discussion [254 KB]

Recent Workshops:

 

Date Place Workshop
13 October 2015  Hong Kong  Joint HKICPA and IFRS Foundation workshop: Implementing the IFRS for SMEs (as amended 2015) 
16–18 September 2015 Pristina, Kosovo  Joint SCAAK and IFRS Foundation regional IFRS for SMEs workshop
12 February 2015 Abu Dhabi, UAE Joint IFRS Foundation and the International Arab Society of Certified Accountants (IASCA) in cooperation with UAE Accountants & Auditors Association ‘train the trainer’ workshop
25–27 November 2014  Lagos, Nigeria  Joint FRC (Nigeria), ABWA, FMITI (Nigeria) and IFRS Foundation ‘train the trainer’ workshop
30 June–1 July 2014 Kuala Lumpur, Malaysia IFRS Foundation, MASB and MIA IFRS for SMEs ‘train the trainers’ workshop
10–11 June 2014 Yerevan, Armenia World Bank CFRR STAREP project IFRS for SMEs ‘train the trainers’ workshop
19–21 August 2013 Colombo, Sri Lanka The Confederation of Asian and Pacific Accountants (CAPA), the South Asian Federation of Accountants (SAFA) and the Institute of Chartered Accountants of Sri Lanka and IFRS Foundation IFRS for SMEs ‘train the trainer’ workshop
29–31 May 2013  Livingston, Zambia Pan African Federation of Accountants (PAFA) and IFRS Foundation IFRS for SMEs ‘train the trainer’ workshop with funding from the World Bank
27–29 November 2012  Abu Dhabi, UAE Abu Dhabi Department of Economic Development 
24–27 July 2012 Ulaanbaatar, Mongolia  The World Bank together with the Ministry of Finance (Mongolia)
23–25 April 2012 Dhaka, Bangladesh Institute of Chartered Accountants of Bangladesh and South Asian Federation of Accountants
17–19 April 2012 Douala, Republic of Cameroon The World Bank and OHADA
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
6–7 December 2011  Santiago, Chile  Santiago, Chile Colegio de Contadores de Chile-DUOC-UC-IFRS Foundation IFRS for SMEs Workshop
22–24 November 2011 Christ Church, Barbados The Institute of Chartered Accountants of Barbados (ICAB) in cooperation with the Institute of Chartered Accountants of the Caribbean (ICAC) and with support from the Caribbean Development Bank
2–4 November 2011 Nairobi, Kenya Eastern Central and South African Federation of Accountants (ECSAFA) and the Institute of Certified Public Accountants of Kenya (ICPAK)
18–20 October 2011 Sarajevo, Bosnia and Herzegovina The World Bank
27–29 September 2011 Dubai, UAE Dubai SME and the Arab Society of Certified Accountants (ASCA)
23–25 August 2011 Yangon, Myanmar The Myanmar Institute of Certified Public Accountants
4–6 July 2011 Buenos Aires, Argentina FACPCE with the support of the World Bank Spanish Trust Fund for Latin America and the Caribbean
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
16–20 May 2011 Basseterre, The Federation of Saint Kitts and Nevis The Eastern Caribbean Central Bank-IFRS Foundation IFRS for SMEs workshop with the support of a World Bank financed project
09–11 May 2011 Banjul, The Gambia ABWA-IFRS Foundation IFRS for SMEs workshop with the support of a World Bank financed project for The Gambia Association of Accountants
15–17 March 2011 Ankara, Republic of Turkey TASB-TÜRMOB-IFRS Foundation IFRS for SMEs workshop with the support of the World Bank
24–26 January   2011 Singapore, Singapore IFRS Foundation IFRS for SMEs Workshop
11–13 January 2011 Astana, Kazakhstan World Bank-IFRS Foundation IFRS for SMEs Workshop
11–14 October   2010 Panama City, Panama World Bank-IFRS Foundation IFRS for SMEs Workshop
14 September 2010 Vienna, Austria World Bank IFRS for SMEs Workshop
 1–2 September 2010 Helsinki, Finland IFRS for SMEs Workshop
2–4 August 2010 Rio de Janeiro, Brazil BNDES-IFRS Foundation
IFRS for SMEs Workshop
15–17 June 2010 Cairo, Egypt World Bank-IFRS Foundation
IFRS for SMEs Workshop
11–13 May 2010 Dar es Salaam, Tanzania ECSAFA-IFRS Foundation
IFRS for SMEs Workshop
25–27 January 2010 Hyderabad, India CAPA-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