A comparison of 'full IFRS' and IFRS for SMEs

This 60-page publication compares the requirements of the IFRS for small and medium-sized entities with 'full IFRS' issued up to July 2009. It includes an executive summary outlining some key differences that have implications beyond the entity's reporting function and encourages early consideration of what IFRS for SMEs means to the entity.

This publication is a part of the PwC’s ongoing commitment to help companies navigate the switch from local GAAP to IFRS for SMEs. For information on other publications in our series on IFRS for SMEs, see the inside front cover.

Hard copies of publications in this series can be obtained from your local PwC office, or by ordering online.


Click the link for comparisons of IFRS for SMEs with local GAAPs.