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The International Accounting Standards Board expects to publish the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard on 8 September 2022.

The document will be available to download from the Second Comprehensive Review of the IFRS for SMEs Standard project page

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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IFRS Accounting consultative documents
IFRS Accounting Standards development
The IFRS for SMEs Accounting Standard
SMEs