© 2011 IFRS Foundation 1 The IFRS for SMEs Topic 3.1 Section 20 Leases Section 21 Provisions and Contingencies Section 28 Employee Benefits.
© 2011 IFRS Foundation 1 The IFRS for SMEs Topic 3.5 Section 9 Consolidated and Separate Financial Statements Section 19 Business Combinations and Goodwill.
© 2011 IFRS Foundation 1 The IFRS for SMEs Topic 3.6 Section 35 Transition to the IFRS for SMEs.
© 2011 IFRS Foundation 1 The IFRS for SMEs Topic 1.3 Sections 1 and 2 Scope and concepts.
