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IFRS Foundation publishes IFRS for SMEs Accounting Standard educational modules 13, 21 and 30

The IFRS Foundation has published three new educational modules to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard.

The new modules are:

  • Module 13 — Inventories
  • Module 21 — Provisions and Contingencies
  • Module 30 — Foreign Currency Translation

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