The International Financial Reporting Standards Foundation has developed stand-alone modules for each section of the IFRS for SMEs Accounting Standard and is updating them to reflect the amendments in the 2025 version of the Standard, prioritising sections with significant changes. The modules are intended to support users learning about, applying or reading financial statements prepared using the IFRS for SMEs Accounting Standard. Each module reproduces the full requirements of the relevant section, including transition requirements, with added notes and examples, and includes a discussion of significant estimates and other judgements, a comparison with full IFRS Accounting Standards, multiple-choice questions with answers, and case studies with solutions. The materials have not been approved by the International Accounting Standards Board and are subject to copyright and terms of use, with access to the English-language modules available via free registration.
International Financial Reporting Standards Foundation 2025-10-13
International Financial Reporting Standards Foundation updates IFRS for SMEs learning modules for the 2025 Accounting Standard amendments
The International Financial Reporting Standards Foundation has developed stand-alone modules for each section of the IFRS for SMEs Accounting Standard, updating them to reflect the 2025 amendments. These modules include full requirements, notes, examples, and comparisons with full IFRS, and are accessible via free registration. The materials are not approved by the International Accounting Standards Board and are subject to copyright.