My company is small — full IFRS or the IFRS for SMEs standard?

The IFRS for SMEs standard exists to simplify measurement and disclosure for a company with no public accountability — not listed, and without the kind of asset base a bank or insurer carries. If that describes your business, it usually saves significant effort compared to full IFRS without weakening the statements' credibility with a bank or lender.

But the decision isn't just "the company is small" — it depends on who actually reads the statements. A foreign investor, an international bank, or a plan to sell part of the company can all push toward full IFRS so you're comparable to peers globally. RASEEKH starts every file with one question: who is this for — then picks the standard that fits, not just the easiest one.