September 2025 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 (Standard) and related
SME activities. The staff summary has not been reviewed by the International Accounting
Standards Board (IASB).
The September 2025 IFRS for SMEs Accounting Standard Update is
now available.
This edition includes:
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an overview of Section 7 Statement of Cash Flows in the third edition of the Standard;
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an update on outreach activities;
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resources published to support implementation of the Standard; and
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the upcoming World Standard-setters (WSS) Conference 2025.