IFRS for SMEs differ from full IFRS in all of the following ways except:

Multiple Choice

a .IFRS for SMEs require significantly fewer disclosures.

b. Interim period reports need not be prepared when following IFRS for SMEs.

c. Recognizing and measuring assets are simplified when following IFRS for SMEs.

d. Segment reporting must be provided when following IFRS for SMEs.

e. IFRS for SMEs do not require earnings per share to be reported.