The IASB has posted to its website Spanish translations of the three final questions and answers (Q&As) on the IFRS for SMEs published by the IASB’s SME Implementation Group (SMEIG) in 2011.
•Q&A 2011/01 Use of the IFRS for SMEs in a parent’s separate financial statements
•Q&A 2011/02 Entities that typically have public accountability
•Q&A 2011/03 Interpretation of ‘traded in a public market’
The Spanish translation of the four Q&As issued in 2012 is in process.