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The IFRS for SMEs Accounting Standard aims to balance the information needs of lenders and other users of SMEs’ financial statements with the resources available to SMEs.
The IASB issued the third edition of the Standard in February 2025, updating the previous version.
This update is effective for annual periods beginning on or after 1 January 2027, with early application permitted.
The webcast 5 provides an overview of the new Section 12 Fair Value Measurement in the third edition of the IFRS for SMEs Accounting Standard.
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