September 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 September 2023 IFRS for SMEs Accounting Standard Update is
now available.
This edition includes:
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an overview of the forthcoming amendments to the IFRS for SMEs Accounting Standard (Standard)—International Tax Reform—Pillar Two Model Rules;
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the next steps in the second comprehensive review of the Standard;
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a summary of the July 2023 SME Implementation Group (SMEIG) meeting; and
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an updated list of the membership of the SMEIG.