LATEST UPDATE
New Educational Modules on the Third Edition of IFRS for SMEs Published
The IFRS Foundation has published four new educational resources to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard.
The new educational modules are:
- Module 13 – Inventories
- Module 17 – Property, Plant and Equipment
- Module 21 – Provisions and Contingencies
- Module 30 – Foreign Currency Translation
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/
