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Applicability of IFRS 9, IFRS 15 and IFRS 16 to entities applying IFRS for SMEs
- 09 September 2021
- Financial Reporting
- South African Accounting Academy
The purpose of this FAQ is to clarify the applicability of IFRS 9 – Financial Instruments, IFRS 15 – Revenue from Contracts with Customers and IFRS 16 - Leases to entities preparing financial statements in terms of the IFRS for SMEs Standard.
Click here to download the FAQ:
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