LATEST UPDATE

Educational Modules on the Third Edition of IFRS for SMEs Published

The IFRS Foundation has published new educational resources in the first quarter of 2026 to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard.

New educational modules:

• Module 18 Intangible Assets other than Goodwill, available on:

https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-18.pdf

• Module 26 Share-based Payment, available on:

https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-26.pdf

•   Module 33 Related Party Disclosures, available on:

https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-33.pdf

Each module provides practical support and includes a comparison with 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/