LATEST UPDATE

Educational Modules on the Third Edition of IFRS for SMEs Published

The IASB has published educational modules on financial instruments, small and medium-sized entities, concepts and pervasive principles, and cash flow statements to provide support in the application of the IFRS for SMEs Accounting Standard.

These modules are designed to provide support to anyone learning about, applying, or reading financial statements prepared using the IFRS for SMEs Accounting Standard.

The educational modules may be accessed on:

https://www.ifrs.org/supporting-implementation/2025-ifrs-for-smes-supporting-materials/modules/