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PFRS for SMEs Q&As

The Philippine Financial Reporting Standards Council (FRSC) adopted the following Q&As issued by the IASB:

Click each link below to download:

Q&As are published by the SME Implementation Group (SMEIG), which assists the IASB in supporting the implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).

The Q&As are intended to provide non-mandatory and timely guidance on specifi c accounting questions that are being raised with the SME Implementation Group by users implementing the IFRS for SMEs.

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