14 00hs 24.09.09 Paul Pacter Grand3

The Final IFRS for SMEs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

The Final IFRS for SMEs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Who will be eligible to use it? ,[object Object],[object Object],[object Object],[object Object],[object Object]

Is it stand-alone or linked to full IFRS? ,[object Object],[object Object]

Who are we aiming at? ,[object Object],[object Object],[object Object],[object Object],[object Object]

Steps to get to the final Standard ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Steps to get to the final Standard ,[object Object],[object Object],[object Object],[object Object],[object Object]

Steps to get to the final Standard ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

How does it differ from full IFRSs? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

How did we simplify? ,[object Object],[object Object],[object Object],[object Object],[object Object]

Examples of omitted topics ,[object Object],[object Object],[object Object],[object Object],[object Object]

Examples of omitted complex options ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Recognition & measurement simplifications ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Recognition & measurement simplifications ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Disclosure simplifications ,[object Object],[object Object],[object Object]

Why would an SME want to adopt it? ,[object Object],[object Object],[object Object],[object Object],[object Object]

What next? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Can SMEs simply choose to adopt it? ,[object Object],[object Object],[object Object]

What is its authority? ,[object Object],[object Object]

IFAC Member Obligation #7 ,[object Object],[object Object]

What would the audit report say? ,[object Object],[object Object],[object Object]

Plan for maintenance ,[object Object],[object Object],[object Object],[object Object]

Jurisdiction plans for adoption ,[object Object],[object Object],[object Object]

Jurisdiction plans for adoption ,[object Object],Number of Jurisdictions Plan to require 19 Plan to permit 10 May require or permit 13 No plan to require or permit 9

Jurisdiction plans for adoption ,[object Object],Bahamas Bahrain Brazil Cyprus El Salvador Ireland Kosovo Lebanon Malawi Malaysia Mongolia Panama Saudi Arabia Singapore Swaziland South Africa Turkey Uganda United Kingdom

Jurisdiction plans for adoption ,[object Object],Argentina Austria Chile Denmark Namibia Nigeria Sri Lanka Tanzania United States Uzbekistan

Jurisdiction plans for adoption ,[object Object],Albania Australia Hong Kong Iceland Israel Moldova Netherlands New Zealand Norway Romania Slovakia Sweden Taiwan

Jurisdiction plans for adoption ,[object Object],Canada France Germany Japan Malta Mexico Poland Slovenia Switzerland

Questions or comments? © 2009 IASC Foundation | 30 Cannon Street | London EC4M 6XH | UK | www.iasb.org Expressions of individual views by members of the IASB and its staff are encouraged. The views expressed in this presentation are those of the presenter. Official positions of the IASB on accounting matters are determined only after extensive due process and deliberation. On any aspect of presentation or the standard.

14 00hs 24.09.09 Paul Pacter Grand3

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