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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 update on the IASB’s redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (2022 Exposure Draft);
- an update on the Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Addendum Exposure Draft);
- an overview of the revised Section 2 Concepts and Pervasive Principles in the third edition of the IFRS for SMEs Accounting Standard (Standard);
- a summary of the September 2024 SME Implementation Group (SMEIG) meeting; and
- details of the breakout sessions on the third edition of the Standard at the World Standard-setters Conference 2024 (WSS Conference).
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