September 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 September 2026 IFRS for SMEs Accounting Standard Update is now available.

This edition of the IFRS for SMEs Accounting Standard Update includes:

a spotlight on accounting for agricultural activities;
an update on the status of the Exposure Draft Consolidation Exception;
news about a call for candidates for the SME Implementation Group (SMEIG);
resources published to support implementation of the Standard; and
an update on use of the Standard around the world.

View this and all previous IFRS for SMEs Accounting Standard Updates here.

Confidential and Proprietary — for Use Solely by Authorized Personnel

This content contains © material and trademarks of the IFRS Foundation. All rights reserved. Reproduced by Deloitte UK with the permission of the IFRS Foundation. Reproduction and use rights are strictly limited. See full Copyright Notice for further details.