The IFRS Foundation has released a package of new educational resources intended to support stakeholders learning about or applying the third edition of the IFRS for SMEs Accounting Standard. The materials include webcasts covering the new Section 2 Concepts and Pervasive Principles and the amended Section 7 Statement of Cash Flows, educational modules on Module 19 Business Combinations and Goodwill and Module 35 Transition (each with a comparison to the related full IFRS Accounting Standard), and the September 2025 IFRS for SMEs Accounting Standard Update summarising SME-related news and activities. The package also adds episode 3 of the IFRS for SMEs Accounting Standard podcast on an SME investor perspective, and makes Spanish digital PDF translations of the third edition available, with premium digital subscribers able to access the Standard and Basis for Conclusions and registered users able to access the Standard only.
International Financial Reporting Standards Foundation 2025-09-25
International Financial Reporting Standards Foundation publishes educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard
The International Financial Reporting Standards Foundation has released new educational resources to aid stakeholders in understanding the third edition of the IFRS for SMEs Accounting Standard. The materials include webcasts, educational modules, a podcast episode, and Spanish translations, covering key sections and updates. Premium digital subscribers and registered users have varying access to these resources.