Draft Q&As are published by the SME Implementation Group (SMEIG), which assists the IASB1 in supporting the
implementation of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs).

The Q&As are intended to provide non-mandatory and timely guidance on specific accounting questions that are
being raised with the Implementation Group by users implementing the IFRS for SMEs.

The SMEIG invites comments on whether the proposed Q&A provides useful and sufficient guidance on the matter.


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