IFRS Accounting Standards Archives - Leaf Quality Systems (Pty) Ltd

Third Edition of the IFRS for SMEs(R) Accounting Standard Webinar

2026-09-28T12:32:08+02:00

Third Edition of the IFRS for SMEs®: Prepare for 2027 Overview The global financial reporting landscape for small and medium-sized entities (SMEs) is facing its most substantial change in over a decade. The third edition of the IFRS for SMEs Accounting Standard, issued in February 2025, introduces significant amendments that enhance relevance, simplify application and align the SMEs Accounting Standard more closely with full IFRS Accounting Standards in key areas. Application is mandatory for reporting periods beginning on or after 1 January 2027 and most changes apply retrospectively — so, with 2026 as the comparative period, [...]

Compilation of Agenda Decisions – Volume 14 published

LEAF Quality Systems (Pty) Ltd2026-07-01T18:51:48+02:00

LATEST UPDATE Compilation of Agenda Decisions – Volume 14 published The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf Agenda decisions are integral to the consistent application of IFRS Accounting Standards. This compilation includes eight new agenda decisions and updates to six previously published agenda decisions: Viewing agenda decisions By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, [...]