March 2026 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 June 2026 IFRS for SMEs Accounting Standard Update is now
available.
This edition of the IFRS for SMEs Accounting Standard Update includes:
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an overview of the recently published Exposure Draft Consolidation Exception, which is open for comment;
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reappointments to the SME Implementation Group (SMEIG); and
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resources published to support implementation of the Standard.