Concepts and Pervasive Principles under the IFRS for SMEs – 24 March 2025

Back to basics – understanding the core concepts and pervasive principles of the IFRS for SMEs.

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Concepts and Pervasive Principles under the IFRS for SMEs - 24 March 2025
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The webinar will begin with a quick overview of who should/can apply the IFRS for SMEs.

The webinar will take you ‘back to basics’ and consider the following foundational questions:

  • Why do we prepare financial statements?
  • What are the qualitative characteristics of information in financial statements?
  • What is an asset, liability, or equity? What is an income or expense?
  • When are the items above recognised in the financial statements?
  • At what amount are the items initially recognised in general?
  • At what amount are the items subsequently measured in general?

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