The International Accounting Standards Board (IASB) expects to issue the third edition of the IFRS for SMEs Accounting Standard on 27 February 2025. The third edition is a major update to the Standard and is the outcome of a comprehensive review. The review has been informed by extensive stakeholder feedback.
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
Accessing the Standard
Print edition
A two-volume printed, third edition of the IFRS for SMEs Accounting Standard, including the Basis for Conclusions and Illustrative Financial Statements, will soon be available to purchase. Registering interest will trigger a notification once the printed volumes are available to order.
Online
IFRS Digital subscribers will have immediate online access to the Standard, Basis for Conclusions and Illustrative Financial Statements upon its release. Registered users of IFRS.org will have access to the Standard only.
Download the Standard from the IFRS for SMEs Accounting Standard page and the Second Comprehensive Review of the IFRS for SMEs Accounting Standard project page.
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