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March 2023 IFRS for SMEs Accounting Standard Update available

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 outreach activities on the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (the Exposure Draft);
  • an invitation to participate in fieldwork to test the proposed requirements in the Exposure Draft for Section 23 Revenue from Contracts with Customers; and
  • an invitation to apply or nominate candidates for membership of the SME Implementation Group (SMEIG).

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