The IFRS Foundation has developed stand-alone modules, one for each section of the IFRS for SMEs Accounting Standard. The IFRS Foundation is in process of updating these modules to reflect the amendments in the 2025 version of the Standard, prioritising those sections with significant changes. These modules are designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs Accounting Standard.
The two updated new modules are Module 2 — Concepts and Pervasive Principles and Module 7 —Statement of Cash Flows are available.
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