IFRS for SMEs

This International Financial Reporting Standard for Small and Medium-sized Entities is copyright of the IFRS Foundation. In the event that the International Financial Reporting Standard for Small and Medium-sized Entities has been amended to facilitate its adoption into national law this amendment will be clearly indicated in the text of the International Financial Reporting Standard for Small and Medium-sized Entities.

The authoritative text of the International Financial Reporting Standard for Small and Medium-sized Entities and other IASB publications is that issued by the IASB in the English language. Copies may be obtained from the IFRS Foundation. Please address publications and copyright matters to:

IFRS Foundation Publications Department,
30 Cannon Street, London EC4M 6XH, United Kingdom.
Telephone: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
Web: www.ifrs.org

IFRS Foundation has waived the right to assert its copyright in the International Financial Reporting Standard for Small and Medium-sized Entities in the territory of the Republic of Mauritius in English only. The IFRS Foundation reserves all rights outside of the aforementioned territory.