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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, [...]

Third Edition of the IFRS for SMEs(R) Accounting Standard Webinar2026-09-28T12:32:08+02:00

Exposure Draft Consolidation Exception Published by IASB

2026-07-01T18:50:45+02:00

LATEST UPDATE Exposure Draft Consolidation Exception In May 2026, the IASB published the Exposure Draft Consolidation Exception, which is available on: https://www.ifrs.org/content/dam/ifrs/project/ifrs-for-smes-accounting-standard-consolidation-exception/ed-iasb-sme-2026-1-consolidation-exception.pdf It addresses a question that was raised to the SMEIG and is open for comment until 9 September 2026, with more details on: https://www.ifrs.org/projects/work-plan/ifrs-for-smes-accounting-standard-consolidation-exception/ed-cl-consolidation-exception/ The application question was about whether the exception in paragraph 9.3 of the IFRS for SMEs Accounting Standard (Standard), from preparing consolidated financial statements (the ‘consolidation exception’), applies to an intermediate parent, if its ultimate (or intermediate) parent is an investment entity that produces separate financial statements in which [...]

Exposure Draft Consolidation Exception Published by IASB2026-07-01T18:50:45+02:00

New Educational Modules on the Third Edition of IFRS for SMEs Published

2026-07-01T18:51:01+02:00

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/ more [...]

New Educational Modules on the Third Edition of IFRS for SMEs Published2026-07-01T18:51:01+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2026-09-03T16:13:35+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published The IFRS Foundation has published new educational resources in the first quarter of 2026 to help stakeholders learn, apply and implement the third edition of the IFRS for SMEs Accounting Standard. New educational modules: Module 18 Intangible Assets other than Goodwill, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-18.pdf Module 26 Share-based Payment, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-26.pdf   Module 33 Related Party Disclosures, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/smes/2026-modules/module-33.pdf Each module provides practical support and includes a comparison with the related full IFRS Accounting Standard. The educational models are available on: [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2026-09-03T16:13:35+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2026-09-03T16:14:21+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published 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 23 Revenue from Contracts with Customers • Module 15 Joint Arrangements • Module 28 Employee Benefits. Each module provides practical support and includes a comparison to 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/ [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2026-09-03T16:14:21+02:00

Educational Modules on the Third Edition of IFRS for SMEs Published

2025-11-28T13:42:52+02:00

LATEST UPDATE Educational Modules on the Third Edition of IFRS for SMEs Published 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 12 Fair Value Measurement Module 9 Consolidated and Separate Financial Statements. Each module provides practical support and includes a comparison to 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/ more [...]

Educational Modules on the Third Edition of IFRS for SMEs Published2025-11-28T13:42:52+02:00

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

2025-11-26T12:25:02+02:00

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 [...]

New Educational Materials Available to Support Implementation of the IFRS for SMEs Accounting Standard2025-11-26T12:25:02+02:00

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