This guide provides information with regard to IFRS for Small and Medium-Sized Entities (SMEs). This guide has been prepared based on the complete IFRS for SMEs, (together with the Basis for Conclusions, Illustrative Financial Statements and Presentation and Disclosure Checklist) that were released in July 2009 by the International Accounting Standards Board (IASB).

To help meet the IFRS needs of clients, RSM International has established an IFRS Champions Group drawn from member firms around the globe. This team operates regionally and meets regularly to develop IFRS technical expertise in the network, discuss leading edge developments on IFRS and share experiences arising from their IFRS work.

This publication has been prepared by the RSM International IFRS Leadership Group and has been reviewed by some RSM IFRS Champions from member firms of RSM International.
RSM International has produced a brochure entitled „Your partner in understanding the business implications of IFRS?. This brochure highlights RSM is global expertise regarding International Financial Reporting Standards as well as the contact details of all the members of the IFRS Leadership Group.

The IFRS Champions Group has produced a range of guides and technical articles on IFRS; all of which can be downloaded from the RSM International website, www.rsmi.com. Alternatively, you can contact Ellen Costa in the RSM Executive Office at ellen.costa@rsmi.com or your local RSM member firm.

The Document can be downloaded at the Publications section.