(IFRS) for Small and Medium-sized Entities (SMEs)

IFRS FOR SMES – JULY 2009Approval by the Board of the IFRS for SMEsissued in July 2009The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)was approved for issue by thirteen of the fourteen members of the InternationalAccounting Standards Board. Mr Leisenring dissented. His dissenting opinion is set outafter the Basis for Conclusions.Sir David TweedieThomas E JonesMary E BarthStephen CooperPhilippe DanjouJan EngströmRobert P GarnettGilbert GélardPrabhakar KalavacherlaJames J LeisenringWarren J McGregorJohn T SmithTatsumi YamadaWei-Guo ZhangChairmanVice-Chairman© IASCF 231