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The IFRS Foundation has published new educational resources in the first quarter of 2026 to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard.
Educational modules
- Module 18—Intangible Assets other than Goodwill
- Module 26—Share-based Payment
Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard.
Webcasts
- Overview of the revised Section 19 Business Combinations and Goodwill—outlines the key features of the revised section.
- Overview of the revised Section 23 Revenue from Contracts with Customers—Requirements—explains the main requirements in the revised section.
- Overview of the revised Section 23 Revenue from Contracts with Customers—Application guidance and transition—explains the application guidance and transition requirements in the revised section.
Podcasts
- Episode 4 of the IFRS for SMEs Accounting Standard podcast series explores how the IFRS Foundation’s educational materials support the implementation of the third edition of the Standard and how the Standard is being applied in Brazil.
Update
- The March 2026 IFRS for SMEs Accounting Standard Update provides a staff summary of news, events and SME-related activities.
Read more