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The International Accounting Standards Board (IASB) of the IFRS Foundation has published proposals to update the IFRS for SMEs Accounting Standard to reflect improvements made to full IFRS Accounting Standards, while keeping the Standard suitable for small and medium-sized entities.
The proposals reflect feedback on the Request for Information published in 2020 as part of its Second Comprehensive Review of the Standard and the advice from the IASB’s SME Implementation Group. Stakeholders provided input on the framework for updating the Standard together with their views on whether and how the IASB should propose amendments to the Standard.
The deadline for comments is 7 March 2023.
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