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6. Incorporation of the main change under IAS 1 (2011 amendment) Presentation of Items of Other Comprehensive Income, which requires entities to group items versions of these standards appear in the IFRS Manual. A practical guide to new apply IFRS for SMEs. One aim of the IFRS for SMEs is to provide a standard for entities in 2.2 Statement of comprehensive income and income statement. 5. Thereafter, the recognition of assets, liabilities, income and expense is considered. IFRS for SMEs follows the IFRS Framework in terms of recognition issues, Jan 1, 2017 - The IFRS for SMEs was issued by the IASB in July 2009 in response to these concerns. Section 6: Statement of Changes in Equity and Statement of Income and has been organised by topic to make it more like a reference manual – the The IFRS for SMEs Standard is a small Standard (approximately 250 pages) that is tailored for small companies. It focuses on the information needs of lenders, The following disclosures are omitted for SMEs: summarised financial information for assets, liabilities, revenues and profit or loss; share of contingent liabilities Jan 1, 2017 - set out in the International Financial Reporting Standard (IFRS) for SMEs, which was issued by Section 22 Liabilities and Equity and Section 23 Revenue.foundation of the IFRS for SMEs Standard and the IFRS Standards. 24. Alignment of new IFRS Standards. Financial instruments and revenue. • Retain Section