The IFRS for SMEs Accounting Standard aims to balance the information needs of lenders and other users of SMEs’ financial statements with the resources available to SMEs.
The IASB issued the third edition of the Standard in February 2025, updating the previous version.
This update is effective for annual periods beginning on or after 1 January 2027, with early application permitted.
This webcast series will complement the educational modules designed to help SMEs apply the Standard.
Webcast 1: Overview of the third edition of the IFRS for SMEs Accounting Standard
This webcast provides an overview of the comprehensive review process that led to the development of the third edition of the Standard, including stakeholder feedback and the main changes from the previous edition.
Access the webcast 1 slide deck.
