The International Financial Reporting Standards Foundation has released a set of educational resources in the first quarter of 2026 to support stakeholders in learning, applying and implementing the third edition of the IFRS for SMEs Accounting Standard. The package includes two new educational modules, Module 18 Intangible Assets other than Goodwill and Module 26 Share-based Payment, each providing practical support and a comparison with the related full IFRS Accounting Standard. It also includes webcasts covering the revised Section 19 Business Combinations and Goodwill and the revised Section 23 Revenue from Contracts with Customers, with separate sessions on requirements and on application guidance and transition. Episode 4 of the IFRS for SMEs Accounting Standard podcast series focuses on how the Foundation’s educational materials support implementation and discusses application of the Standard in Brazil, alongside the March 2026 IFRS for SMEs Accounting Standard Update summarising SME-related news, events and activities.
International Financial Reporting Standards Foundation 2026-03-23
International Financial Reporting Standards Foundation publishes Q1 2026 educational modules, webcasts and podcast to support implementation of the third edition of IFRS for SMEs
The International Financial Reporting Standards Foundation has released educational resources to aid in the application of the third edition of the IFRS for SMEs Accounting Standard. The package includes new modules on intangible assets and share-based payment, webcasts on business combinations and revenue, and a podcast discussing implementation in Brazil.