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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 overview of the proposed amendments in the Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed amendments to the IFRS for SMEs Standard;
- an overview of the IFRS for SMEs Accounting Standard educational material: Effects of climate-related matters on financial statements prepared in accordance with the IFRS for SMEs Accounting Standard;
- a list of new members appointed to the SME Implementation Group (SMEIG); and
- the next steps in the second comprehensive review of the IFRS for SMEs Accounting Standard.
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