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The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB).
This edition of the IFRS for SMEs Accounting Standard Update includes:
- an update on the IASB redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Exposure Draft);
- an overview of the forthcoming addendum to the Exposure Draft;
- an update on the December 2023 meeting of the SME Implementation Group (SMEIG); and
- an overview of the prospective IFRS Accounting Standard for subsidiaries without public accountability.
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