LATEST UPDATE

September 2026 IFRS for SMEs Accounting Standard Update

The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs Accounting Standard and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB).

This edition of the IFRS for SMEs Accounting Standard Update includes:

• A spotlight on accounting for agricultural activities
• An update on the status of the Exposure Draft Consolidation Exception
• News about a call for candidates for the SME Implementation Group (SMEIG)
• Resources published to support implementation of the Standard
• An update on use of the Standard around the world

The IFRS for SMEs Accounting Standard Update is available here.