IFRS SMES vs IFRS
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Jennifer Louis, CPA
- Course Levels:
- Basic
- Duration:
- 2 Hours
- License:
- Expires 30 day(s) after program date.
Description
Both IFRS and IFRS for SMEs are self-contained standards designed to meet the needs of specific financial statement users. This course is designed to explain the differences between the two standards, including disclosure requirements and recognition and measurement principles.
Basic Course Information
Learning Objectives- Explore which entities may appropriately apply IFRS for SMEs
- Discover the primary differences of IFRS for SMEs compared to full IFRS
- Recognize important principles that are reinforced in both IFRS for SMEs and full IFRS
Major Subjects
- Overview of IFRS for SMEs
- General pervasive similar concepts
- Differences with financial instruments
- Differences with business combinations
- Differences in investments in other entities
- Differences in intangible assets
- Differences in income taxes
- Differences in employee benefits
- Differences in revenue and expenses
Course Materials
IMPORTANT_CPE Credit Instructions_Read Before Webcast_2025 Update (434.2 KB) | Available after Purchase |
IFRS SMES vs IFRS Handout (218 KB) | Available after Purchase |
Glossary (23.1 KB) | Available after Purchase |
Faculty

Jennifer Louis, CPA Related Seminars and Products
President
EMERGENT SOLUTIONS GROUP
Jennifer has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and audit process consulting firm later acquired by Thomson Reuters. Over her six years at AuditWatch, Jennifer served many roles. She began her career at AuditWatch as Vice President of Product Development. Jennifer also served as an instructor and consultant for the firm’s Audit Productivity Improvement Program (a comprehensive program enabling accounting firms to enhance audit quality and improve audit efficiency), as well as various other training courses. Later, Jennifer was primarily responsible for working with clients to design high-caliber, customized training programs. She led the Training Services Division, which includes AuditWatch University (“core-level” staff training for new hires to managers) and related offerings. She also co-authored the Guide to Value-Added Auditing (Thomson/Practitioners Publishing Company, Fort Worth, TX, July 2001).
Before joining AuditWatch, Jennifer was the Financial/Operational Audit Manager at AARP. While at AARP she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and trainings.
Jennifer was also an Audit Manager at Deloitte, in Washington, DC. During her five years with Deloitte, she was a frequent local and national instructor. Jennifer also served as an instructor for the firm’s national “Train the Trainers” program.
Jennifer graduated summa cum laude from Marymount University with a BBA-Accounting. She is currently a member of the American Institute of Certified Public Accountants (AICPA) and is licensed to practice accounting in the Commonwealth of Virginia and North Carolina.Contact Jennifer via email at jlouis@emergentgroup.net, or via LinkedIn
Dates
Fri, Jun 27, 2025 - 06:00am to 07:46am HAST
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Tue, Jul 08, 2025 - 08:00am to 09:46am HAST
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Wed, Jul 23, 2025 - 10:00am to 11:46am HAST
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Thu, Aug 07, 2025 - 12:00pm to 01:46pm HAST
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Wed, Aug 27, 2025 - 06:00am to 07:46am HAST
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Thu, Sep 04, 2025 - 08:00am to 09:46am HAST
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Wed, Sep 17, 2025 - 10:00am to 11:46am HAST
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Wed, Oct 08, 2025 - 04:00am to 05:46am HAST
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Sat, Oct 25, 2025 - 06:00am to 07:46am HAST
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Thu, Nov 06, 2025 - 09:00am to 10:46am HAST
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Thu, Nov 20, 2025 - 11:00am to 12:46pm HAST
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Mon, Dec 08, 2025 - 05:00am to 06:46am HAST
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Thu, Dec 18, 2025 - 02:00pm to 03:46pm HAST
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Sat, Dec 27, 2025 - 09:00am to 10:46am HAST
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Tue, Jan 06, 2026 - 11:00am to 12:46pm HAST
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Wed, Jan 21, 2026 - 05:00am to 06:46am HAST
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Thu, Feb 12, 2026 - 07:00am to 08:46am HAST
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Mon, Feb 23, 2026 - 09:00am to 10:46am HAST
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Thu, Mar 05, 2026 - 11:00am to 12:46pm HAST
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Tue, Mar 24, 2026 - 01:00pm to 02:46pm HAST
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Wed, Apr 01, 2026 - 06:00am to 07:46am HAST
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Sat, Apr 18, 2026 - 08:00am to 09:46am HAST
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Wed, May 13, 2026 - 10:00am to 11:46am HAST
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Tue, May 26, 2026 - 04:00am to 05:46am HAST
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Sat, Jun 06, 2026 - 06:00am to 07:46am HAST
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Wed, Jun 10, 2026 - 08:00am to 09:46am HAST
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Thu, Jun 25, 2026 - 10:00am to 11:46am HAST
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For Anyone responsible for preparing or reviewing financial statements under IFRS
Original Recording Date 06/2025
Course Developer EMERGENT SOLUTIONS GROUP
Date Added to Catalog 03/2025
Yellow Book No
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.