Simplified FRS for Small and Medium-Sized Entities: A Comparison With Full FRS 2010
conferences > Exhibition Industry, Convention Industry conferences > Simplified FRS for Small and Medium-Sized Entities: A Comparison With Full FRS
17 September, 2010
The IASB issued a IFRS for small and medium-sized entities (“SMEs”) in July 2009. SMEs are entities that do not have public accountability and publish general purpose financial statements for external users. In Singapore, the SFRS for SMEs would be available for eligible entities to apply for financial periods beginning on or after 1 January 2011.
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