December 2022 IFRS for SMEs Accounting Standard Update
The IFRS for SMEs Accounting Standard Update is a staff summary of news, events
and other information about the IFRS for SMEs® Accounting Standard and related
SME activities. The staff summary has not been reviewed by the International Accounting
Standards Board (IASB).
The December 2022 IFRS for SMEs Accounting Standard Update is
now available.
This edition includes:
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frequently asked questions on the proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard;
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a list of newly available resources to support the consultation on the Exposure Draft; and
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guidance on how to get involved in the consultation.