The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard.
There are two new webcasts:
- Overview of the new Section 2 Concepts and Pervasive Principles—explains how the revised section aligns with the Conceptual Framework.
- Overview of amendments to Section 7 Statement of Cash Flows—outlines the new disclosure requirements.
And there are two new educational modules
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