English-language IFRS for SMEs Training Module 31
The Education Initiative has posted Module 31 Hyperinflation of its training material on the IFRS for SMEs.
Section 31 of the IFRS for SMEs establishes the requirements for the preparation of financial statements of an entity whose functional currency is the currency of a hyperinflation economy.
A total of 29 English-language modules have now been posted. All of them are now available for download from the IFRS Foundation website.