Financial reporting workspace
IFRS for SMEs assessment
Document applicability, evidence, exceptions and reviewer conclusions. This workflow supports professional judgement; it does not certify compliance.
Assessment scope
Annual periods beginning on or after 1 January 2027 use the Third Edition mandatorily. Earlier periods require an explicit early-application election.
MagicFS evidence
Import a signed evidence file from MagicFS. Suggested sections remain unconfirmed until a reviewer decides.
No evidence imported.
Reviewer declaration
Finalisation records the reviewer’s own conclusion; it is not assurance by altaf.ai or MagicFS.
Not signed.