LATEST UPDATE

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard

The IFRS Foundation has published a package of new educational resources to support implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are aimed at stakeholders learning about, or applying the IFRS for SMEs Accounting Standard.

New educational modules:

  • Module 19 Business Combinations and Goodwill
  • Module 35 Transition to the IFRS for SMEs Standard

Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard.

The education models are available on:

https://www.ifrs.org/news-and-events/news/2025/09/educational-materials-ifrs-smes-accounting-standard/

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