Frequently Asked Question (FAQ) Applicability of IFRS 9 – Financial Instruments, IFRS 15 – Revenue from Contracts with Customers and IFRS 16 – Leases to entities applying the IFRS for SMEs Standard
Summary
To clarify the applicability of IFRS 9, IFRS 15 and IFRS 16 to entities preparing financial statements in terms of the IFRS for SMEs Standard.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | Corporate Reporting |
| Keywords | IFRS for SMEs |
| Categories | Financial Reporting |
| Date | September 2021 |
| File |