The SME Implementation Group has issued three
Q&As on the IFRS for SMEs for consultation.

The group, which is responsible for assisting
the International Accounting Standards Board on the implementation
of IFRS for SMEs, said the Q&As cover captive insurance
subsidiaries, interpretation of ‘traded in a public market’ and
investment funds with only a few participants.

The deadline to comment on the Q&As is 15


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