LATEST UPDATE
Educational Modules on the Third Edition of IFRS for SMEs Published
The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about or applying the IFRS for SMEs Accounting Standard.
New educational modules:
- Module 12 Fair Value Measurement
- Module 9 Consolidated and Separate Financial Statements.
Each module provides practical support and includes a comparison to the related full IFRS Accounting Standard.
The educational models are available on:
https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/
