ument was created with Spire.PDF for .NET.\rBAn SME may wi sh to make a disci osure requ i red by a fu l I IFRS wh i ch i s not requ i red by the SME\rstandard, or a\rBmeasurement principle is sim pIified or exempted in the SME standard, or the IFRS may give a\rchoice between two\rBmeasurement options and the SME standard does not allow choice. Thus the i ssue ar i ses as to\rwhether SMEs should\rBbe able to choose to comp I y with a fu l I IFRS for some items and SME standards for other items,\ral lowing an SME to\rB revert to IFRS on a principle by principle bas i s. The problem which wi I I ar i se wi I I be a lack\rof cons i stency and\rBcomparabi Iity of SME financial statements.\rB
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