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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 expected publication of the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard;
- an overview of the appointment of four new members to the SME Implementation Group (SMEIG); and
- an update on the presentation of the Exposure Draft at the World Standard-setters Conference (WSS Conference).
The IASB is carrying out a second comprehensive review of the IFRS for SMEs Accounting Standard, which the IASB issued in 2009 and amended in 2015.
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