December 2023 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 2023 IFRS for SMEs Accounting Standard
Update is now available.
This edition includes:
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an update on the IASB redeliberations of proposals in the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Exposure Draft);
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an overview of the forthcoming addendum to the Exposure Draft;
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an update on the December 2023 meeting of the SME Implementation Group (SMEIG); and
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an overview of the prospective IFRS Accounting Standard for subsidiaries without public accountability.