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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’s redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (2022 Exposure Draft);
- an overview of the second comprehensive review of the IFRS for SMEs Accounting Standard (the Standard); and
- an overview of the revised Section 23 Revenue from Contracts with Customers in the third edition of the Standard.
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