The Institute of Chartered Accountants of
Namibia (ICAN) has adopted the International Accounting Standards
Board’s (IASB) IFRS for SMEs for use by non-public interest
entities.
IFRS for SMEs will be adopted as a statement
of Namibian GAAP.
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The statement of GAAP will also include a
basis for conclusion on IFRS for SMEs and implementation
guidance.
The adoption is effective immediately.
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