Global Standards for the world economy

Sunday 28 February 2021

Banner graphic

 Spanish-language material for 'train the trainers' workshops

The World Bank teamed with the IFRS Foundation to deliver the first Spanish-language three-and-a-half day 'train the trainers' Workshop on IFRS for SMEs in the Latin America and the Caribbean Region. The local accountancy body in Panama, Colegio de Contadores Públicos Autorizados de Panamá (CCPAP), hosted the workshop. The intensive and interactive training provided an understanding of the standard and equipped the trainers to replicate the training in their own countries.

The 'train the trainers' workshop was organised by the World Bank with the collaboration of IFRS Foundation and CCPAP and funded by the Ministry of Finance of Spain (Ministerio de Economia y Hacienda)

 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 Details of workshop 1.2 Overview of IFRS for SMEs [920 KB]

Bullet points covering all Sections 1-35, including highlight of differences with full IFRSs
2.1 Financial Instruments [781 KB]

Sec 11 Basic Financial Instruments
3.1 Liabilities [1.07 MB]

Sec 21 Provisions
Sec 28 Employee benefits
1 hour 1.3 Scope and concepts [576 KB]

Sec 1 Definition of SME
Sec 2 Concepts and Pervasive Principles
2.2(a) Case study Quiz and discussion [0.99 MB]

Sec 11
3.4(a) Quiz and discussion [431 KB]

Sec 21 and 28.
1 hour 1.4 Case study (Sec 1) Quiz and discussion (Sec1 and 2) [460 KB] 2.1(b) Financial Instruments continued: [674 KB]

Sec 12 Financial Instruments
Sec 22 Liabilities and Equity
Portion of Sec 30 Foreign Currency dealing with foreign currency hedging
3.1(b) and 3.2 Liabilities continued: [886 KB]

Sec 20 Leases
Sec 29 Income Tax
1 hour 1.5 Financial Statements Presentation 
[1.06 MB]

Sec 3-8 Financial statements
Sec 10 Accounting policies, estimates and errors
2.2(b) Quiz and discussion [541 KB]

Sec 11, 12, 22 and 30
3.3 and 3.4(b) Quiz and discussion [597 KB]

Sec 20 and 29
1 hour 1.5 Financial Statement 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 [737 KB]

Sec 13 Inventories
Sec 17 Property Plant and Equipment
Sec 18 Intangible Assets
Sec 27 Impairment of Assets
3.5 Other issues [1.09 MB]

Sec 9 Consolidation
Sec 19 Business Combinations
Part of Sec 30 Foreign Operations
1 hour 1.7(a) Case study and discussion  [965 KB]

Presentation of Financial Statements
1 hour 1.6 Revenue [970 KB]

Sec 23 Revenue
2.4 Assets continued [712 KB]

Sec 14 Associates
Sec 15 Joint Ventures
Sec 16 Investment Property
3.8 Quiz, case and discussion [509 KB]
1 hour 1.7(b) Case study, quiz and discussion [924 KB]

Sec 23
2.5 Quiz and discussion[551 KB] 3.6 Transition [582 KB]
Other issues:

Sec 35 Transition to the  IFRS for SMEs

3.7 Quiz and  discussion
 [538 KB]

Recent Workshops:

Date Place Workshop
6–7 December 2011 Santiago, Chile Colegio de Contadores de Chile-DUOC-UC-IFRS Foundation IFRS for SMEs Workshop
4–6 July 2011 Buenos Aires, Argentina FACPCE-IFRS Foundation IFRS for SMEs workshop with the support of the World Bank Spanish Trust Fund for Latin America and the Caribbean
11–14 October   2010 Panama City, Panama World Bank-IFRS Foundation      IFRS for SMEs Workshop

Available translations

Contact us

Gloria Lindfield
Executive Assistant, IFRS Education Initiative