Companion Guide for (IFRS for SMEs)

Companion Guide for Not-for-profits to the international financial reporting Standard for Small and Medium-sized Entities ( ifrs for SMEs) The objective of this Guide is to provide assistance to not-for-profit entities that may wish to prepare reports on the basis of the international financial reporting Standard for Small and Medium-sized Entities ( ifrs for SMEs).NIGEL DAVIES PRINCIPAL AUTHORN igel Davies, is Head of Accountancy Services at the Charity Commission and since July 2014 Joint Chair of the Charities SORP Committee. He regularly speaks at UK events and conferences on charity accounting issues and publishes articles on charity accountancy matters. He also responds on behalf of the Charity Commission to IPSASB and IASB consultations.

The International Financial Reporting Standards Foundation (the Foundation) has in recent years developed and posted profiles about the use of IFRS Standards in individual jurisdictions. By June 2015, the Foundation had completed profiles for 140 jurisdictions, including all the G20 jurisdictions. 73 of those

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  International, Standards, Reporting, 2015, Financial, Ifrs, International financial reporting standards

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