LATEST UPDATE

IFRS for SMEs Accounting Standard: New Module Available

The IFRS Foundation has published a new educational resource to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard, namely Module 29 – Income Tax.

Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard. The educational modules are available on:

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